Effect of Corporate Social Responsibility, Profitability, and Corporate Governance on Company Value

Kushariani, Ati; Ananda, Rifki; Riandi, M. Rizky

doi:10.25105/jat.v5i1.4863

Cited by 8 publications

(12 citation statements)

References 6 publications

(9 reference statements)

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“…The results of this study indicate that the existence of the audit committee is well executed and fulfills its responsibilities so as to maximize firm value. The results of this study are contrary to researchAl Farooque et al (2020), Puni & Anlesinya (2020), Widodo (2019), andArianti &Putra (2018).…”

Section: Discussioncontrasting

confidence: 99%

“…These results indicate that the increase in institutional ownership has not been able to maximize firm value.Judge ( 2019)explained that as one of the tools of the Corporate Governance mechanism, the presence of an institution that oversees the majority of shares will be an effective monitoring tool to monitor management performance so as to reduce agency costs. The results of this study are in line with researchYuningsih & Novitasari (2020), Widodo (2019), and Arianti & Putra (2018)who found that institutional ownership had no effect on firm value.…”

Section: Discussionsupporting

confidence: 92%

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The Influence of Corporate Governance and Investment Opportunity Set on Firm Value: CSR as Moderating Variable

Weni

Yulia

Sanjaya

2021

jbe

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The object of this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2016-2020 with a total population of 196 companies. The sample of this research is 44 companies that meet the criteria based on purposive sampling. The analysis technique uses multiple linear regression.The results of this study there is a significant relationship between the independent board of commissioners on firm value. Institutional ownership has no effect on firm value. There is a significant relationship between the audit committee and the investment opportunity set on firm value. The results of other studies indicate that there is an influence of the CSR moderating variable between the independent board of commissioners' relationship to firm value. It is different with institutional ownership that has no effect on the value of the company which is moderated by CSR. There is a significant effect between the audit committee and the investment opportunity set on firm value moderated by CSR in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period.Keywords: CSR, independent board of commissioners, investment opportunity set, institutional ownership. audit committee, firm value.

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Section: Discussioncontrasting

confidence: 99%

Section: Discussionsupporting

confidence: 92%

The Influence of Corporate Governance and Investment Opportunity Set on Firm Value: CSR as Moderating Variable

Weni

Yulia

Sanjaya

2021

jbe

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“…In contrast, different results were shown by Crisostomo et al (2011), who found that CSR disclosure had a significant adverse effect on firms' value in Brazil. Additionally, some works, for example, those by Tjia and Setiawati (2012) and Kushariani et al (2019), also mentioned that CSR disclosure has no significant effect on firm value in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility disclosure and Indonesian firm value: The moderating effect of profitability and firm’s size

Handayati

Sumarsono

Narmaditya

2022

JEECAR

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In comparison with the growth of Corporate Social Responsibility (CSR) practices in Indonesia, the studies on the impact of CSR disclosure on firm value has provided more steadily and the findings are deficient. This study empirically examines the nexus between corporate social responsibility disclosure and firm value and also investigates the mediating role of profitability and firm size. This research adopted Moderated Regression Analysis (MRA) to estimate the relationship between the variables involved in this study. The research involved 49 mining sector firms in Indonesia between 2019 and 2020 that were listed on the Indonesia Stock Exchange (IDX). The findings reveal that corporate social responsibility disclosure has a significant effect on firm value in the mining sector in Indonesia. This study also confirms that profitability and firm size can moderate the effect of corporate social responsibility disclosure on firm value. Practical and theoretical suggestions also are provided.

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“…The company hopes that by making CSR disclosures, the company will gain social legitimacy and will maximize the size of its finances for an extended period. In addition, CSR disclosure is expected to improve the company's image and increase sales, which, in the end, certainly positively affects the company's profitability (Agustina, 2013).…”

Section: Literature Review and Hypothesis Development Stakeholder Theorymentioning

confidence: 99%

Corporate Social Responsibility Disclosure, Green Innovation and Corporate Profitability

Marietza

2023

J. Accounting

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This study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. The population of this study is all companies engaged in energy and mining listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. The analysis tool used in this study is E-views version 12. The results of this study show that CSR disclosure does not positively affect profitability proxied using ROA, ROE, and EPS. In contrast, green innovation positively influences the company’s ROE. It does not positively affect the company's ROA and EPS, which means that the disclosure of green innovation What the company does can attract investors to invest and invest in the company.

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Effect of Corporate Social Responsibility, Profitability, and Corporate Governance on Company Value

Cited by 8 publications

References 6 publications

The Influence of Corporate Governance and Investment Opportunity Set on Firm Value: CSR as Moderating Variable

The Influence of Corporate Governance and Investment Opportunity Set on Firm Value: CSR as Moderating Variable

Corporate Social Responsibility disclosure and Indonesian firm value: The moderating effect of profitability and firm’s size

Corporate Social Responsibility Disclosure, Green Innovation and Corporate Profitability

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