Integrating Corporate Social Responsibility Disclosure and Environmental Performance for Firm Value: An Indonesia Study

Indriastuti, Maya; Chariri, Anis

doi:10.1007/978-3-030-79725-6_43

Cited by 2 publications

(3 citation statements)

References 37 publications

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“…This study's results align with previous research, namely Suyanto & Bilang (2023), which explains that financial performance has a significant positive effect on firm value. However, this study's results differ from research conducted by Indriastuti & Chariri (2021), which found that financial performance has no significant effect on firm value.…”

Section: The Effect Of Financial Performance On Firm Valuecontrasting

confidence: 99%

“…This research aligns with research conducted by Hidayah & Wijaya (2022), which explains that corporate social responsibility has no significant effect on Financial Performance. However, the results of this study are not in line with research by Indriastuti & Chariri (2021), which found that corporate social responsibility has a significant positive effect on financial performance.…”

Section: The Effect Of Corporate Social Responsibility On Financial P...contrasting

confidence: 99%

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The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

Putri,

Cahyadi

2023

ijaeb

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In today's dynamic and competitive business conditions, companies must be able to adapt and have the ability to compete so that company goals can be achieved. Company goals can be reflected through the ability to increase company value. This study aimed to examine the effect of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value with financial performance as mediation. The population of this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study used a purposive sampling method and data analysis techniques using SmartPLS 4.0 by testing the direct and indirect effects between the independent and dependent variables. The results showed that family ownership has a significant effect on firm value, agency costs have a significant effect on firm value, corporate social responsibility has a significant effect on firm value, financial performance has a significant effect on firm value, but environmental performance has no significant effect on firm value. Then, family ownership and corporate social responsibility have no significant effect on financial performance, while agency costs and environmental performance have a significant effect on financial performance. Furthermore, based on research on indirect effects, financial performance does not mediate the influence of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value.

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Section: The Effect Of Financial Performance On Firm Valuecontrasting

confidence: 99%

Section: The Effect Of Corporate Social Responsibility On Financial P...contrasting

confidence: 99%

The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

Putri,

Cahyadi

2023

ijaeb

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“…In theory, the research results are supported by stakeholder theory which states that CSR is one of the long-term strategies carried out by companies to maintain and guarantee the sustainability of the company and the impact of the burden that companies must incur for CSR activities may not necessarily be felt in the short term. The results of this study reinforce the results of previous research conducted by (Indriastuti and Chariri, 2021), which found that CSR disclosure does not affect firm value. The results of this study indicate that the size of CSR disclosures made by companies cannot affect the increase in firm value.…”

Section: Discussionsupporting

confidence: 90%

Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance

Akal¹,

Gaffar

R³

et al. 2023

ATESTASI

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This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.

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Integrating Corporate Social Responsibility Disclosure and Environmental Performance for Firm Value: An Indonesia Study

Cited by 2 publications

References 37 publications

The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

The Effect of Family Ownership, Agency Cost, Environmental Performance, Corporate Social Responsibility on Firm Value

Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance

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