scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi

2020 ◽  
Vol 30 (2) ◽  
pp. 447
Author(s):  
Ngakan Made Dwi Purawan ◽  
Made Gede Wirakusuma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Company Value ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi

2019 ◽  
Author(s):  
Kalvarina Sabatini ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Agency Theory ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Corporate Social

The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in this research as the grand theory. The population in this study are companies listed in the Business Index 27 in 2014–2016, which are listed on Indonesia Stock Exchange. Sample in this study was taken using purposive sampling technique. The analysis technique used in this study is moderated regression analysis technique. The results show that Corporate Social Responsibility has negative and significant effect on firm value. In addition earnings management has no significant effect on Corporate Social Responsibility disclosure on firm value. Theoretical implication shows that these results are in line with the signaling theory but contradictory with agency theory. On the other hand, practical implications of this research can be taken into consideration for potential investors and investors in making decisions by looking at CSR information which disclosed by the company. Keywords: CSR, earnings management, firm value

scholarly journals Pengaruh Corporate Social Responsibility pada Nilai Perusahaan dengan Kinerja Lingkungan Sebagai Pemoderasi

2019 ◽  
pp. 413
Author(s):  
Veronica Padma Lingga ◽  
M. G. Wirakusuma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Firm Value ◽  
Positive Impact ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Corporate Social ◽  
Positive Effect

This study aims to determine the effect of Corporate Social Responsibility on the value of the company with environmental performance as moderating. This research was conducted on basic industrial and chemical sector companies, various industries, and mining listed on the Indonesia Stock Exchange for the period 2015-2017. The sampling technique in this study was taken based on non-probability sampling method with a purposive sampling technique so as to produce a sample of 43 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that Corporate Social Responsibility had a positive effect on firm value. The results of this study also show that environmental performance is not able to moderate the influence of Corporate Social Responsibility on firm value, which is due to good environmental performance that may not necessarily have a positive impact or benefits for investors.

scholarly journals Analisis Firm Value dengan Pemoderasi Corporate Social Responsibility

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Pancawati Hardiningsih ◽  
Sartika Wulandari ◽  
Ceacilia Srimindarti ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Company Value ◽  
Analysis Technique ◽  
Corporate Social

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.

scholarly journals Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1854
Author(s):  
Made Ayu Riski Meinanda Kesumastuti ◽  
Ayu Aryista Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Corporate Values ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values.  The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange.  The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

scholarly journals ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Frumensia Riniyati ◽  
Nanang Purwanto ◽  
Ati Retna Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Profitability Analysis ◽  
Analysis Technique ◽  
Indirect Analysis ◽  
Corporate Social

The purpose of this study is to find out the analysis of profitability to firm value, Leverage analysis of company value, profitability analysis to CSR, Leverage analysis of CSR, CSR analysis of company value and indirect analysis of profitability to company value through CSR, and indirect analysis Leverage on Company Value through CSR. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample used in this study were 23 sample companies. This study uses a path analysis technique (Path Analysis). The results of this study indicate that the first hypothesis of profitability affects the Corporate Social Responsibility (CSR). The second hypothesis shows leverage influences CSR. The third hypothesis shows profitability has an effect on firm value. The fourth hypothesis shows that leverage has an effect on firm value. The fifth hypothesis shows that Corporate Social Responsibility (CSR) affects the value of the company. The sixth hypothesis shows that profitability affects the value of the company through Corporate Social Responsibility (CSR). The seventh hypothesis shows that leverage affects the value of the company through Corporate Social Responsibility (CSR).

scholarly journals Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan

2021 ◽  
Vol 31 (3) ◽  
pp. 615
Author(s):  
Ida Ayu Yuni Pramitha ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Firm Value ◽  
Performance Indicator ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

Firm value is an important performance indicator for publicly-listed companies. The purpose of this study is to empirically examine the effect of corporate social responsibility disclosure and environmental performance on firm value. Companies in consumer goods listed in Indonesia Stock Exchange are chosen as the focus of the study. Additionally, companies should participate in the Company Performance Assessment Program ranking. Sample is determined by a purposive sampling and data are analyzed with Multiple Linear Regression Analysis. This study concludes that corporate social responsibility disclosure has positive effect on firm value, implying conformity with agency theory, legitimacy theory, and stakeholder theory. Environmental performance is found has no effect on firm value. Practically, this study recommends that intensity of disclosure should be considered as an important part of management strategy in increasing firm value. Keywords: Corporate Social Responsibility Disclosure; Environmental Performance; Firm Value.

scholarly journals Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuliusman Yuliusman ◽  
Indra Lila Kusuma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value.

scholarly journals Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (12) ◽  
pp. 3231
Author(s):  
Ni Nyoman Mira Miladeny ◽  
I Gusti Eka Ayu Damayanthi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Industrial Companies ◽  
Analysis Technique ◽  
Corporate Social

This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 75 in 3 years of observation, with the method of collecting samples using the nonprobability sampling method with purposive sampling technique. The data analysis technique used Moderate Regression Analysis (MRA). The results of this research stated that CSR has an effect on firm value and profitability is not able to moderate the effect of CSR on firm value. Keywords : Corporate Social Responsibility (CSR); Firm Value (Tobin’s Q); Profitability (ROA).

scholarly journals Pengaruh Profitabilitas dan Leverage pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2019 ◽  
pp. 26
Author(s):  
Ni Made Laksmi Dewi ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Value ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to find out and obtain empirical evidence about the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable. This study was conducted at mining companies listed on the Stock Exchange in 2015-2017. The number of samples taken was 14 companies with a number of research observations were 42 samples in 3 years, through nonprobability methods with purposive sampling technique. The analysis technique of this study used the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value. Leverage had no significant negative effect on firm value . Corporate Social Responsibility strengthens the influence of profitability on corporate value. Corporate Social Responsibility weakens the influence of leverage on firm value.Keywords: Profitability, leverage, corporate social responsibility, corporate value.

scholarly journals Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility:

2019 ◽  
Vol 1 (1) ◽  
pp. 78-89
Author(s):  
Bima Dwi Darma ◽  
Fefri Indra Arza ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Multiple Regression Model ◽  
Exposure Effect ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model.  The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure

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