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

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

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Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v3i2.432 ◽

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

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

Sustainability ◽

10.3390/su13063075 ◽

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.

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Economic value added and ecology value added as a measure for disaster preparedness linked to corporate social responsibility: Japan as a test-bed bridging Asia and North America

International Journal of Business and Emerging Markets ◽

10.1504/ijbem.2018.092970 ◽

2018 ◽

Vol 10 (3) ◽

pp. 304 ◽

Cited By ~ 1

Author(s):

Salil K. Sen ◽

Junya Pookayaporn

Keyword(s):

Corporate Social Responsibility ◽

North America ◽

Social Responsibility ◽

Disaster Preparedness ◽

Economic Value ◽

Value Added ◽

Economic Value Added ◽

Test Bed ◽

Corporate Social

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

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v14i1.1751 ◽

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

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

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

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v3i1.2344 ◽

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

This paper described the added value of Corporate Social Responsibility (CSR) and Intellectual Capital (IC) viewed from the perspective of four value assessment. Four value assessment consisted of economic performance, reputation value, parenting advantage, and spiritual value. The conclusion showed that based on the perspective of four value assessment, added value of economic performance used the formula of Economic Value Added (EVA) for CSR and Value Added Intellectual Capital (VAIC) for IC, reputation value used share prices and reputation quotient, parenting advantage used the company's strategy, and spiritual value used charity value.

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Corporate social responsibility and value creation

10.31219/osf.io/bj7xr ◽

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.

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Pengaruh Earning Per Share dan Economic Value Added terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v5i1.4991 ◽

2017 ◽

Vol 5 (1) ◽

Author(s):

Choirul Imroatin ◽

Purweni Widhianningrum

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Returns ◽

Quantitative Research ◽

Economic Value ◽

Value Added ◽

Sampling Technique ◽

Economic Value Added ◽

A Company

This study aimed to analyze the influence Earning Per Share and Economic Value Added on stock returns. This study is a quantitative research. The population in this study is a company registered in the group of Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. The sampling technique used purposive sampling, so the final number of samples acquired 11 companies. The data analysis used is multiple linear regression. The results proved that Earning Per Share and Economic Value Added have a significant effect on stock returns in Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. Keywords: Earning Per Share, Economic Value Added, Return, Jakarta Islamic Index.

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

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v13i2.1742 ◽

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

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

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The impact of the deferred tax adjustment on the Economic Value Added (EVA) measure

Investment Management and Financial Innovations ◽

10.21511/imfi.14(3-1).2017.07 ◽

2017 ◽

Vol 14 (3) ◽

pp. 227-242

Author(s):

Melissa Naicker

Keyword(s):

Quantitative Research ◽

Economic Value ◽

Value Added ◽

Secondary Data ◽

Research Problem ◽

Economic Value Added ◽

Deferred Taxes ◽

Economic Values ◽

Deferred Tax ◽

The Impact

Economic Value Added (EVA) is a value-based accounting measure used by companies to measure the amount of value created for shareholders. EVA requires the conversion of accounting values to economic values. This conversion process is known as the EVA adjustment. If accounting values are not converted to economic values, the value of the EVA can be distorted. Previous studies have shown that companies are experiencing difficulties in implementing EVA adjustments. To reduce these difficulties, companies have decided to limit their EVA adjustments to ten or even fewer. The research problem is that if the appropriate adjustments are not made, an inaccurate EVA measure will be calculated. The aim of the research is to measure whether deferred taxes impact EVA. The study is conducted within a quantitative research paradigm. Secondary data analysis was carried out on JSE-listed food producers over a seven-year period, from 2004 to 2010. The unadjusted EVA was compared to the adjusted EVA measure to determine the before and after effects of deferred taxes on EVA. The findings of the study revealed that deferred taxes either understated or overstated the value of the EVA during the period 2004–2010. In addition, the results from the regression analysis revealed an overall significance for all deferred tax predictors. The results from the study showed that deferred tax had a significant impact on the value of EVA. Therefore, the study recommends that companies implement the deferred tax adjustment on EVA.

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