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 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 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 The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

scholarly journals A Review of the Relationship between Ownership Structure and Economic Performance Criteria in Companies Listed on Tehran Stock Exchange

2016 ◽  
Vol 8 (6) ◽  
pp. 89
Author(s):  
Ali Yaghoobi ◽  
Ehsan Khansalar
Keyword(s):  
Ownership Structure ◽  
Economic Performance ◽  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Performance Criteria ◽  
Economic Value Added ◽  
Cross Sectional ◽  
Independent Variables ◽  
The Relationship

<p>The aim of this study is to investigate the relationship between ownership structure and economic performance criteria of companies listed on Tehran Stock Exchange. This study is a descriptive- applied research that reviews the cross-sectional data relating to 114 listed companies between 1387-1393. Multivariate regression is used to analyze the effect of each of these factors on economic performance.</p>The results show that from three applied independent variables in the regression model, there is a significant relationship in a<strong> </strong>95% confidence level between Institutional ownership and property management and economic value added and modified economic value added but there is not any relationship between ownership concentration variable and economic performance criteria. The obtained determination coefficient for the above relationship shows that the independent variables explain only part of the economic performance, and investors need to consider other factors as well to evaluate the economic performance of the company.

scholarly journals IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITYBERDASARKAN KONSEP TRIPLE BOTTOM LINE PT BANK SYARIAH XYZ TAHUN 2018,2019 dan 2020

2021 ◽  
Vol 4 (1) ◽  
pp. 393-402
Author(s):  
Fajar Ardhiansyah ◽  
◽  
Pramelani Pramelani ◽  
Keyword(s):  
Quantitative Research ◽  
Economic Value ◽  
Triple Bottom Line ◽  
Value Added ◽  
Economic Value Added ◽  
Bottom Line ◽  
Business World ◽  
Positive Tendency ◽  
Performance Report ◽  
Corporate Social

Companies in enhancing a good image or image need social thinking which is not only concerned with seeking profit only in the business world. All social activities are carried out by corporate social responsibility. Therefore this research was conducted to determine the implementation of corporatesocial responsibility (CSR) carried out by PT Bank Syariah XYZ. The sample of this research is the financial performance report of PT Bank Syariah XYZ using quantitative research and data analysis techniques using the measurement of the Triple Bottom Lineconcept of PT Bank Syariah XYZ in 2018, 2019 and Q3 2020 with the EVA (Economic Value Added) method. The results obtained from this study are that the EVA number always has a positive tendency or is greater than zero, as a result it proves that CSR activities have an influence on Value added for entrepreneurs. The results of this triple bottom line measurement have been tested to be able to assess whether or not there is an EVA from the CSR of PT Bank Syariah XYZ which produces benefits from year to year. XYZ Syariah Bank annually throughout 2017–3rd quarter 2020.Keywords: Corporate Social Resposibility, Triple Bottom Line, Economic Value Added

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.

Sign in / Sign up

Export Citation Format

Share Document