scholarly journals NILAI TAMBAH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL: SEBUAH PERSPEKTIF FOUR VALUE ASSESSMENT

2013 ◽  
Vol 3 (1) ◽  
Author(s):  
Mirna Amirya
Keyword(s):  
Corporate Social Responsibility ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Value Assessment ◽  
Economic Value Added ◽  
Share Prices ◽  
Corporate Social

<p><em>This paper describe</em><em>d</em><em> the added value of </em><em>C</em><em>orporate </em><em>S</em><em>ocial </em><em>R</em><em>esponsibility (CSR)</em><em> </em><em>and </em><em>I</em><em>ntellectual </em><em>C</em><em>apital (IC) viewed from the perspective of four</em><em> </em><em>value assessment.</em><em> </em><em>Four value assessment </em><em>consisted of </em><em>economic performance, reputation value, parenting</em><em> advantage</em><em>, and spiritual value. The conclusion show</em><em>ed</em><em> that based on the perspective of four value assessment, added value </em><em>of </em><em>economic performance us</em><em>ed</em><em> the formula of</em><em> </em><em>Economic Value Added (EVA) for CSR and Value Added Intellectual Capital (VAIC) for IC, reputation </em><em>value </em><em>us</em><em>ed</em><em> share prices and reputation quotient, parenting</em><em> advantage</em><em> </em><em>us</em><em>ed</em><em> the company's strategy, and </em><em>spiritual value us</em><em>ed</em><em> charity value.</em><em> </em></p> <p><em> </em></p> <p><strong><em></em></strong><em></em></p>

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

2011 ◽  
Vol 3 (2) ◽  
pp. 1-19
Author(s):  
Chermian Eforis ◽  
Rosita Suryaningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Annual Report ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Simple Regression

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA).   The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot  for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method  The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

scholarly journals PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE

2017 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Eva Wany ◽  
Siti Asiah Murni ◽  
Kholidiah ,
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Environmental Concern ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Environmental Disclosure ◽  
Accounting Disclosure ◽  
Social Accounting ◽  
Corporate Social

<p>This research is aimed to recognize the effect of environmental performance<br />and environmental disclosure to Economic Value Added as economic performance<br />measurement by using some variables control such as, profit margin, ownership,<br />environmental concern, and market performance. The type of research done is the type<br />of research by using hypothesis testing which is a research in explaining the relation<br />phenomena between variable. The data used in this research is from the annual financial<br />report and also the continued report of manufactured company listed in BEI and PROPER<br />in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy<br />linear regression and before doing the test, the classic asumption test of the data has<br />been done. The analysis shows that environmental performance and and social<br />accounting disclosure affect to Economic Value Added as the economic performance<br />measurement.<br />From the hypothesis, we can get the result that environmental performance and<br />social accounting disclosure doesn’t give any effect to the economic performance, but<br />The testing result hypothesis shows that environmental performance and social<br />accounting disclosure jointly effect to the economic performance.<br />Keywords : Environmental Performance, Social Accounting Disclosure, Economic<br />Performance,</p>

scholarly journals Corporate social responsibility and value creation

2019 ◽  
Author(s):  
Sorush Niknamian
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Pooled Data ◽  
Different Dimensions ◽  
Statistical Sample ◽  
Corporate Social

Various studies have studied the effect of corporate social responsibility on the performance of organizations. The recent studies in this field specifically have considered the measurement of corporate social responsibility. The present study is aimed to measure the different dimensions of corporate social responsibility and their impact on the performance of firms based on economic value-added and cash value added. Based on the extensive concept of corporate social responsibility, to evaluate each of economic, legal and ethical dimensions, corporate social responsibility based on Carrol theory has applied a new method to quantify this qualitative concept. The statistical sample consists of 104 firms during 2007 to 2016. To test the study hypotheses, multi-variate regression model and pooled data methods are used. It was found that there was a positive and significant relationship between economic, legal and ethical dimensions of corporate social responsibility and value-added. It means that economic value added and cash value added are affected via corporate social responsibility in different dimensions and are increased.

scholarly journals PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE

2017 ◽  
Vol 13 (2) ◽  
pp. 35
Author(s):  
Eva Wany ◽  
Siti Asiah Murni ◽  
Kholidiah ,
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Environmental Concern ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Environmental Disclosure ◽  
Accounting Disclosure ◽  
Social Accounting ◽  
Corporate Social

<p>This research is aimed to recognize the effect of environmental performance and<br />environmental disclosure to Economic Value Added as economic performance<br />measurement by using some variables control such as, profit margin, ownership,<br />environmental concern, and market performance. The type of research done is the<br />type of research by using hypothesis testingwhich is a research in explaining the<br />relation phenomena between variable. The data used in this research is from the<br />annual financial report and also the continued report of manufactured company<br />listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis<br />used in this research is multy linear regression and before doing the test, the classic<br />asumption test of the data has been done. The analysis shows that environmental<br />performance and and social accounting disclosureaffect to Economic Value Added<br />as the economic performance measurement. From the hypothesis, we can get the<br />result that environmental performance and social accounting disclosuredoesn’t<br />give any effect to the economic performance, but The testing result hypothesis shows<br />that environmental performance and social accounting disclosure jointly effect to<br />the economic performance.<br />Keywords: Environmental Performance, Social Accounting Disclosure, Economic<br />Performance,</p>

scholarly journals Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Economic Value Added (EVA) Dan Market Value Added (MVA) Pada Perusahaan Rokok Yang Terdaftar Di BEI Tahun 2012-2016

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Ina Riawati ◽  
Kartika Yuliari ◽  
Dwi Joewarni
Keyword(s):  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Market Value ◽  
Added Value ◽  
Economic Value Added ◽  
Share Prices ◽  
Descriptive Research ◽  
Market Value Added

This study aims to measure and analyze financial performance using the method of Economic Value Added (EVA) and Market Value Added (MVA) in cigarette companies namely PT HM Sampoerna Tbk, PT Gudang Garam Tbk and PT Wismilak Inti Makmur Tbk. This type of research is descriptive research with a quantitative approach. This study uses secondary data in the form of financial statements of PT HM Sampoerna Tbk, PT Gudang Garam Tbk and PT Wismilak Inti Makmur Tbk for the period 2012-2016 which are published on the Indonesia Stock Exchange and share prices on Okesaham. The research results of cigarette companies that are sampled generally show positive EVA and MVA values, meaning that these companies have been able to create added value or the resulting profits have been able to meet expectations for the company's shareholders (investors) and are able to create or increase capital values has been invested by funders. Except for MVA calculations at PT. Wismilak Inti Makmur Tbk., Although in the years 20012 - 2014 had a positive MVA value, but in 2015-1016 the company suffered a loss and had a negative MVA value. Penelitian ini bertujuan mengukur dan menganalisis kinerja keuangan dengan menggunakan metode Economic Value Added (EVA) dan Market Value Added (MVA) pada perusahaan rokok yakni PT HM Sampoerna Tbk, PT Gudang Garam Tbk dan PT Wismilak Inti Makmur Tbk. “Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan PT HM Sampoerna Tbk, PT Gudang Garam Tbk dan PT Wismilak Inti Makmur Tbk periode 2012-2016 yang terpublikasi di Bursa Efek Indonesia” serta harga-harga saham pada Okesaham. “Hasil penelitian perusahaan rokok yang dijadikan sampel pada umumnya menunjukan nilai EVA dan MVA yang positif, artinya perusahaan – perusahaan tersebut telah mampu menciptakan nilai tambah atau laba yang dihasilkan telah mampu memenuhi harapan bagi pemegang saham perusahaan (investor) dan mampu menciptakan atau meningkatkan nilai modal yang telah diinvestasikan oleh penyandang dana”. Kecuali untuk perhitungan  MVA pada PT. Wismilak Inti Makmur  Tbk., meskipun pada tahun 20012 – 2014 memiliki nilai MVA yang positif, tetapi pada tahun 2015-1016  perusahaan tersebut mengalami kerugian dan memiliki nilai  MVA yang negatif.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA)

2019 ◽  
Vol 7 (1) ◽  
pp. 107
Author(s):  
Aditia Abdurachman ◽  
Tieka Trikartika Gustyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Global Reporting Initiative ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social

Banyak dari perusahaan yang membuat program Corporate Social Responsibility (CSR) hanya untuk kepentingan marketing. Apalagi pelaksanaan program CSR oleh industri rokok yang tidak dapat menanggulangi efek yang terjadi akibat bisnis yang mereka lakukan. Bukannya melakukan usaha untuk mencegah hal tersebut, perusahaan industri rokok justru menghabiskan berapa puluh miliar setiap tahunnya untuk berbagai iklan dan sponsor. Penelitian ini bertujuan untuk mengetahui pengaruh dari program CSR yang diukur dengan CSR Disclosure Index (CSRDI) Global Reporting Initiative G4 (GRI-G4) terhadap nilai perusahaan yang diukur menggunakan Economic Value Added (EVA) dan Market Value Added (MVA).Objek penelitian ini adalah perusahaan industri rokok yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2016 yang dipilih secara purposive sampling dengan kriteria setiap perusahaan konsisten dalam menerbitkan laporan tahunan hasil audit periode 2012-2016. Pengolahan dan analisis data menggunakan regresi data panel. Hasil dari penelitian ini adalah CSR memiliki pengaruh negatif tidak signifikan terhadap EVA dan CSR memiliki pengaruh negatif tidak signifikan terhadap MVA.

scholarly journals The effects of information content of cash flow statement, dividend payout ratio, economic value added and corporate social responsibility on stock trading volume

2021 ◽  
Vol 3 (1) ◽  
pp. 53-74
Author(s):  
Dwi Luvira Oktavianingsih ◽  
Otniel Safkaur ◽  
Pascalina V. S. Sesa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Trading Volume ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Stock Trading ◽  
Dividend Payout ◽  
Corporate Social

Purpose - This study aims to empirically test and analyze the influence of information content of cash flow statements, Dividend Payout Ratio (DPR), Economic Value Added (EVA) Corporate Social Responsibility (CSR) on the trading volume of empirical study stocks in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018.  Method - The number of samples used in this study was 169 taken from financial report on idx. The analytical techniques used were multiple regressions in order to obtain a comprehensive picture of the relationship between variable and each other. This research used a quantitative approach with its research population of companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014- 2018..Result - Based on the results of this study, investment cash flow and Dividend Payout Ratio (DPR) significantly influenced the trading volume of stocks. Meanwhile, operating cash flow, funding cash flow, Economic Value Added (EVA) and Corporate Social Responsibility (CSR) had no significant effect on stock trading volume.Implication - This research is suggested to improve development of trading volume in investor decision making for investment and for companys’ performance assessment.Originality - This research is the study that used content of cash flow resporting information, dividend payout ratio, economic value added, corporate social responsibility on stock trading volume.

Sign in / Sign up

Export Citation Format

Share Document