Value Relevance of Corporate Social Responsibility Disclosure on Public Companies in ASEAN Countries

Narullia, Dwi; Subekti, Imam; Azizah, Nurul; Purnamasari, Fitri

doi:10.18502/kss.v3i11.4027

Cited by 7 publications

(13 citation statements)

References 5 publications

(8 reference statements)

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“…CSR disclosures may increase transparency and reduce information asymmetry, which in turn would increase the credibility of the company in the market. This result was consistent with Agusti & Rahman, [11], Lako, [38] and Narullia et al, [31] who all found that corporate social responsibility disclosures had a significant impact on the value relevance of both net income and book value. A high level of CSR disclosure showed that a company was concerned about the impact of its operations on the surrounding economic, social, or environmental conditions.…”

Section: Hypothesis Testingsupporting

confidence: 91%

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Environmental Expenditure Disclosure, Corporate Social Responsibility and Accounting Information Quality

Mardiati

Putri²,

Saraswati³

2022

AJEBA

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This research examines the impact of environmental expenditure, environmental disclosure, and corporate social responsibility disclosure on the quality of accounting information. The quality of accounting information provided by companies has been highly doubtful in recent years, hence this research aims to connect it to non-financial information comprising of, environmental cost and corporate social responsibility disclosures. The population of this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. This research uses purposive sampling to obtain 105 samples. The double regression analysis method was used. The result shows that both environmental and corporate social responsibility disclosures increase the quality of accounting information, while environmental expenditure disclosures do not affect the quality of the accounting information. An environmental expenditure disclosure is one of the voluntary disclosures which are part of management accounting, so the stakeholders, including the investors, tend not to consider that information in their investment decision-making, since management accounting is used mostly by the internal management.

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Section: Hypothesis Testingsupporting

confidence: 91%

“…Agusti & Rahman [11] and Narullia et al, [31] found that CSR disclosures have an impact on the quality of the accounting information through the fluctuation of share prices following the issuance of the disclosures. In contrast, Schmelzer [28] found that CSR disclosures do not cause fluctuation in share prices.…”

Section: Image 1 Our Conceptual Framework Is Shownmentioning

confidence: 99%

Environmental Expenditure Disclosure, Corporate Social Responsibility and Accounting Information Quality

Mardiati

Putri²,

Saraswati³

2022

AJEBA

View full text Add to dashboard Cite

show abstract

“…Hal ini diakibatkan banyak dari investor yang sudah sadar bahwa pentingnya kepedulian perusahaan terhadap kondisi sosial dan lingkungan di sekitarnya. Namun di sisi lainnya menurut penelitian yang dilakukan oleh (Karuniawan & Nugrahanti, 2012;Narullia, Subekti, Azizah, & Purnamasari, 2019;Nuriyanto et al, 2020), pengungkapan tanggung jawab sosial tidak memiliki relevansi nilai sehingga tidak memberikan pengaruh apapun dan bahkan memberikan pengaruh negatif dalam pengambilan keputusan investor terhadap perusahaan. Hal ini bisa terjadi karena pada situasi tertentu, dimana salah satunya adalah ketika investor cenderung hanya melihat performa perusahaan yang bersifat keuangan saja.…”

Section: 2unclassified

Analisis Nilai Relevansi Pengungkapan Corporate Social Responsibility Dengan Diversitas Direksi Sebagai Variabel Moderasi

Wulan

Lindrianasari²,

Amelia³

et al. 2022

JAA

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This study aims to see the value relevance of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report by using purposive sampling. This study examines the effect of CSR Disclosure on value relevance with board diversity (gender, age, and education) as the moderating variable. By using statistical descriptive tests and regression analysis, it is ensured that CSR Disclosure does not affect the value of relevance, meaning that it does not affect the reactions and considerations of investors’ decisions. The moderating variable also cannot provide a significant influence on CSR Disclosure and its effect on the value relevance. This is because of investors’ considerations that are still focused on the company’s financial performance compared to the company’s non-financial performance companies. The contribution of this research can be used as reference in decisions and policies in the company’s annual reporting to influence market reactions to information disclosure. In addition, it can also be used as a reference for the regulators to pay more attention to the CSR disclosure of the companies to be more thorough.

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“…Berdasarkan teori tersebut dapat dikatakan bahwa manusia akan mengumpulkan berbagai informasi untuk membuat keputusan investasi yang rasional dalam hal ini pelaporan keberlanjutan. Informasi yang relevan membuat investor dapat mengukur nilai perusahaan secara rasional (Narullia et al (2019); Narullia & Subroto (2018)).…”

Section: Pendahuluanunclassified

Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study

et al. 2022

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This study aims to identify and analyze using a Multiple Case Study on the use of information in the Sustainability Report by investors on the Indonesia Stock Exchange. Types of data, namely opinions, attitudes, experiences, or characteristics of the informants. Informants were determined by Snow Balling sampling. Data were collected through in-depth interviews. The analysis technique is in the form of data reduction, data display, and drawing conclusions. The technique of checking the validity of the data used in this study is a qualitative validity technique. The results show that the information in the Sustainability Report presents company information from various aspects. Starting from internal activities to external activities carried out by the company for social and environmental interests. Investor behavior always considers information related to the company for decision-making analysis. Each investor has their own strategy and has its own portion of the use of information in the Sustainability Report. Keywords: Sustainability Report; Investment Decision; Investor; Multiple Case Study.

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Value Relevance of Corporate Social Responsibility Disclosure on Public Companies in ASEAN Countries

Abstract: .

Cited by 7 publications

References 5 publications

Environmental Expenditure Disclosure, Corporate Social Responsibility and Accounting Information Quality

Environmental Expenditure Disclosure, Corporate Social Responsibility and Accounting Information Quality

Analisis Nilai Relevansi Pengungkapan Corporate Social Responsibility Dengan Diversitas Direksi Sebagai Variabel Moderasi

Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study

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