CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange)

Isnalita,; Narsa, I Made

doi:10.1108/ajar-2017-02-02-b002

Cited by 24 publications

(19 citation statements)

References 37 publications

(43 reference statements)

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“…There was a correlation between the Sustainability Report (SR) with the company's value [19]. This statement corresponds to the signaling theory.…”

Section: Sustainability Report (Sr) Affects the Value Performance Of A Companymentioning

confidence: 60%

The Effect of Sustainability Report on Financial Performance and Corporate Value (Case study on companies participating in ASRRAT for period of 2015-2019)

Fadillah¹,

Suryawati²

2021

Proceedings of the 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bo

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Corporate Social Responsibility (CSR) is a strategy of alignments between the company, the community, and the environment. The disclosure of CSR activities through the Sustainability Report has been found to influence on the financial performance and value of the company itself. However, some previous researches showed inconsistent results. Asia Sustainability Reporting Rating (ASRRAT) is a form of appreciation for companies that have been implementing and reporting on their CSR activities granted by National Center for Sustainability Reporting (NCSR). Descriptive analysis and Structural Equation Modelling Partial Least Square (SEM PLS) used to analyze the hypothesis. . The purpose of this study is to analyze the correlation of sustainability report with financial performance and value performance of a company. This study shows that the sustainability report has a positive and significant impact on financial performance but has no significant effect on corporate value. Corporate value was positively and significantly affected by financial performance

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“…There was a correlation between the Sustainability Report (SR) with the company's value [19]. This statement corresponds to the signaling theory.…”

Section: Sustainability Report (Sr) Affects the Value Performance Of A Companymentioning

confidence: 60%

The Effect of Sustainability Report on Financial Performance and Corporate Value (Case study on companies participating in ASRRAT for period of 2015-2019)

Fadillah¹,

Suryawati²

2021

Proceedings of the 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bo

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“…Thus, this research model attempted to obtain empirical evidence whether the effect of company performance and human capital burdens on company value is the company's performance as measured from a market point-of-view (investor) [25]. Based on [36], there is a positive effect of CSR on firm value, and this research is supported by [37]. Thus, the first hypothesis was developed as follow: H1: Corporate Social Responsibility has a significant and positive effect on firm value.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

The Effect of Financial Performance and Intellectual Capital on Firm Value with CSR as a Mediating Variable in Banking Industry

Lukman¹,

Tanuwijaya²

2021

Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)

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This study aimed to obtain empirical evidence on how firm value is influenced by intellectual capital in addition to financial performance with CSR reports as a mediating variable in the banking industry. Based on the path-analysis performed among the banks operating in Indonesia during 2016-2018, the results show that financial performance and intellectual capital have a direct and positive effect on company value, but there is no significant effect of CSR as a mediating variable. Therefore, CSR activities in banking do not strengthen the intellectual capital and profitability in increasing firm value. By the results of this research, bankings should increase their useful CSR activities so that the funds that have been spent can be more beneficial to increase the value of the company.

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“…Pengungkapan CSR yang lebih luas, citra positif perusahaan akan tumbuh sehingga dapat meningkatkan nilai perusahaan (Wedayanti & Wirajaya, 2018). Perusahaan akan menyampaikan keterbukaan secara memadai untuk mendapatkan tanggapan stakeholder yang dapat meningkatkan nilai perusahaan (Isnalita & Narsa, 2017). H2: Semakin tinggi pengungkapan CSR, maka nilai perusahaan semakin tinggi, terutama pada perusahaan yang memiliki ukuran besar.…”

Section: Pendahuluanunclassified

Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi

Narayana

Wirakusuma

2021

E-Jurnal Akuntansi

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Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating variables of profitability and firm size to overcome the inconsistencies of previous studies. The theory used in this research is legitimacy theory and stakeholder theory. This research was conducted at SRI-KEHATI indexed companies on the Indonesia Stock Exchange for the 2017-2019 financial reporting year. The sampling technique used was the purposive sampling method; the number obtained was 75 observations. The analysis technique used is pure moderator regression analysis. The results showed that the higher the CSR disclosure, the higher the firm value, especially in companies with high profitability and large company sizes. Keywords: CSR Disclosure; Firm Value; Profitability; Firm Size.

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CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange)

Cited by 24 publications

References 37 publications

The Effect of Sustainability Report on Financial Performance and Corporate Value (Case study on companies participating in ASRRAT for period of 2015-2019)

The Effect of Sustainability Report on Financial Performance and Corporate Value (Case study on companies participating in ASRRAT for period of 2015-2019)

The Effect of Financial Performance and Intellectual Capital on Firm Value with CSR as a Mediating Variable in Banking Industry

Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi

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