Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan
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Date
2015-06-29
Authors
Sabillilah, Arisma
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
The purpose of this research is to analyze the impact of CSR reporting and
every single indicator in the CSR (based on GRI indicator) on firm value (used
ToHiミ’s Qぶ aミd ┘hich indicators are the most important concern for firm. Method
that used in this research is quantitative method with panel data regression
analysis. The research was conducted for mining sector and basic chemical
industry sector in Indonesia Stock Exchange 2009-2013. The result of this study
found that 6 indicators from CSR economy, environment, employee, HAM,
sociality, and product responsibility not have an effect to firm value so it is with
CSR reporting. This result showed that corporate social responsibility disclosure
froマ firマ doesミ’t affect the firマ ┗alue iミ stockholder perceptioミ. The liマitatioミs
of this research is firマ didミ’t puHlish aミミual report oミ 2009, less iミterest froマ firs
to do CSR disclosure activity, and only used 2 sector industry for sample.This
eマpirical results iミdicate that the stockholders didミ’t put マuch coミcerミ iミto
CSRD activity because it is something that firm basiclly to do. Suggest for firm
that recoママeミded to iミcrease CSRD acti┗ity as firマ’s coミcerミ to eミ┗iroミマeミt
not only follow the rules and for next similiar research should use more sample
data.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Corporate Social Responsibility,, Nilai Perusahaan