Puteri, Fanisya Alya and Lindrianasari, Lindrianasari and Kesumaningrum, Ninuk Dewi and Farichah, Farichah (2018) The Effect of Corporate Social Performance and Financial Performance On Corporate Social Responsibility (CSR) Disclosure As an Intervening Variable Toward Firm Value. The Indonesian Journal of Accounting Research, 21 (3). pp. 395-422. ISSN 2086-6887

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Abstract

This study aims to examine the effect of CSP and Financial Performance to Firm Value through CSR Disclosure as an intervening variable in an attempt to attain sustainability. The research object is the mining sector companies listed in Indonesia Stock Exchange (BEI) for the 2014-2016 period. The CSP is measured from The Corporate Performance Rating Program (the acronym is PROPER) by The Ministry of Environment in Indonesia. The Return determines the Financial Performance on Assets (ROA). CSR Disclosure is measured by CSR Disclosure score based on the guidelines known as the Global Reporting Initiative (GRI-G4). The Tobin's Q is used as the indicator of the Firm Value. The result of data analysis shows that CSP and Financial Performance has a positive significant effect on the CSR disclosure. On one side, the CSP has a significant effect on the CSR Disclosure, so do the Financial Performance. In another side, the CSP has no significant effect on the Firm Value, but Financial Performance has a positive significant effect on the Firm Value. Further, the CSR disclosure has a positive significant effect on Firm Value. As a result, CSR disclosure as an intervening variable in the relationship between CSP and Financial Performance toward Firm Value is significant. Keywords: Corporate Social Performance, Financial Performance, CSR Disclosure, Firm Value

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: NINUK DEWI
Date Deposited: 06 Mar 2020 05:50
Last Modified: 06 Mar 2020 05:50
URI: http://repository.lppm.unila.ac.id/id/eprint/18408

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