INFLUENCE CORPORATE SOCIAL RESPONSIBILITY ENVIRONMENTON COMPANY VALUE (Mining Companies Listed on the Indonesia Stock Exchange)
Abstract
The purpose of this study is to determine and analyze the effect of Corporate Social Responsibility. The Environment on Company Value in Mining Companies Listed on the Indonesia Stock Exchange during the 2015-2017 period. The approach used in this study is an associative approach, with a population of 42 companies, and a sample of 20 companies taken by the method purposive sampling. The types of data used are quantitative data and secondary data. The data collection technique used in this research is a documentation study technique that uses data in the form of financial report data listed on the Indonesia Stock Exchange. The data analysis technique used in this research is simple regression analysis. While the data processing in this study using SPSS software (Statistics Package For The Social Science) for windows version 16.00. The results of this study prove that Corporate Social Responsibility. The environment has no significant effect on firm value in mining companies listed on the Indonesia Stock Exchange.
References
Anggraini, Fr. Reni Retno, 2006. “Disclosure of Social Information and Factors Factors Affecting Disclosure of Social Information in Annual Financial Statements (Empirical Study on Companies listed on the Jakarta Stock Exchange)”, IX National Accounting Symposium, Padang.
Berthelot, S., Cormier, D., and Magnan, M. 2003.Environmental Disclosure Research: Review and Synthesis. Journal of Accounting Literature.
Ghoul, Sadok El, Omrane Guedhami, Chuck CY Kwok and Dev R. Mishra. 2011.Does Corporate Social Responsibility affect the cost of capital?. Journal of Banking & Finance, 35 (9), pp: 2388-2406
Handriyani, AN, & Andayani. (2013). InfluenceCorporate Social ResponsibilityAgainst Firm Value With Profitability As Moderating Variable. Journal of Accounting Science and Research, 2(5).
Isna Ardila (2017),“InfluenceProfitabilityand environmental performance on Value Companies”, Journal of Business Financial Research 1 (1), 21-29.
Jensen, MC, and William HM (1976).Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305-360.
Kusumadilaga, Jungle. 2010. InfluenceCorporate Social ResponsibilityTo Firm Value with Profitability as Moderating Variable. Thesis. Diponegoro University, Semarang.
Kuntari, Y. and A. Sulistyani, 2007. Effect of Company Characteristics on Disclosure of Social Responsibility in the Company's Annual Report Letter Quality Index(LQ 45) 2005. ASSETS. Volume 9 Number 2.August : 494-515.
Nurlela, Rika and Ishlahuddin. 2008. “InfluenceCorporate Social Responsibility Against Company Value with Management Ownership Percentage as Moderating Variable”. Paper presented at the XI National Accounting Symposium, Pontianak.
Plumlee, M., Brown Darrell, Marshall R. Scott. 2010.Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence. Social Science Research Network Working Paper.
Purwanto, Agus. 2011. Effect of Industry Type, Firm Size, Profitability, ToCorporate Social Responsibility. Journal of Accounting & Auditing, 8(1), November 2011, pp: 1-94.
Putri, HCM and S. Raharja (2013), “InfluenceCorporate Social Responsibility on Company Value with Managerial Ownership as Moderating Variable”, DiponegoroJournal of Accounting2(3), 1-5.
Qorrina, Alfien., 2010. Effect of Corporate Environmental Performance Rating and Disclosure of Environmental Information on Company's Economic Performance.Faculty of Economics and Business Universitas Gadjah Mada.
Retno, Reni Dyah and Priantinah, 2012. InfluenceGood Corporate Governance and DisclosureCorporate Social ResponsibilityTowards Company Value (Empirical Study of Companies Listed on the Indonesia Stock Exchange for the Period 2007-2010). Nominal Journal. Faculty of Economics, Yogyakarta State University.
Rahayu, Sri. 2010. The Effect of Financial Performance on Firm Value with DisclosureCorporate Social ResponsibilityandGood Corporate Governanceas Moderating Variable. Thesis. Unpublished : UNDIP Faculty of Economics.
Rosiana, GAME, Gede Juliarsa, and Maria MRS 2013. Influence DisclosureCorporate Social ResponsibilityAgainst Firm Value with Profitability as Moderating Variable. Udayana University Accounting E-Journal 5.3 (2013): 723-738.
Rustiarini, Ni Wayan. 2009. “The Effect of Share Ownership Structure On DisclosureCorporate Social Responsibility". Journal of Accounting, Faculty of Economics Mahasaraswati University Denpasar, Bali.
Setianingrum, Wahyuning Ambar. 2015. InfluenceCorporate Social Responsibilityto Firm Value with Profitability as Moderating Variable. Thesis. Semarang State University.
Waryanti. (2009). Effect of Company Characteristics on Disclosure Social Responsibility in Manufacturing Companies on the Indonesia Stock Exchange. Journal. Semarang : Faculty of Economics : UNDIP
Berthelot, S., Cormier, D., and Magnan, M. 2003.Environmental Disclosure Research: Review and Synthesis. Journal of Accounting Literature.
Ghoul, Sadok El, Omrane Guedhami, Chuck CY Kwok and Dev R. Mishra. 2011.Does Corporate Social Responsibility affect the cost of capital?. Journal of Banking & Finance, 35 (9), pp: 2388-2406
Handriyani, AN, & Andayani. (2013). InfluenceCorporate Social ResponsibilityAgainst Firm Value With Profitability As Moderating Variable. Journal of Accounting Science and Research, 2(5).
Isna Ardila (2017),“InfluenceProfitabilityand environmental performance on Value Companies”, Journal of Business Financial Research 1 (1), 21-29.
Jensen, MC, and William HM (1976).Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305-360.
Kusumadilaga, Jungle. 2010. InfluenceCorporate Social ResponsibilityTo Firm Value with Profitability as Moderating Variable. Thesis. Diponegoro University, Semarang.
Kuntari, Y. and A. Sulistyani, 2007. Effect of Company Characteristics on Disclosure of Social Responsibility in the Company's Annual Report Letter Quality Index(LQ 45) 2005. ASSETS. Volume 9 Number 2.August : 494-515.
Nurlela, Rika and Ishlahuddin. 2008. “InfluenceCorporate Social Responsibility Against Company Value with Management Ownership Percentage as Moderating Variable”. Paper presented at the XI National Accounting Symposium, Pontianak.
Plumlee, M., Brown Darrell, Marshall R. Scott. 2010.Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence. Social Science Research Network Working Paper.
Purwanto, Agus. 2011. Effect of Industry Type, Firm Size, Profitability, ToCorporate Social Responsibility. Journal of Accounting & Auditing, 8(1), November 2011, pp: 1-94.
Putri, HCM and S. Raharja (2013), “InfluenceCorporate Social Responsibility on Company Value with Managerial Ownership as Moderating Variable”, DiponegoroJournal of Accounting2(3), 1-5.
Qorrina, Alfien., 2010. Effect of Corporate Environmental Performance Rating and Disclosure of Environmental Information on Company's Economic Performance.Faculty of Economics and Business Universitas Gadjah Mada.
Retno, Reni Dyah and Priantinah, 2012. InfluenceGood Corporate Governance and DisclosureCorporate Social ResponsibilityTowards Company Value (Empirical Study of Companies Listed on the Indonesia Stock Exchange for the Period 2007-2010). Nominal Journal. Faculty of Economics, Yogyakarta State University.
Rahayu, Sri. 2010. The Effect of Financial Performance on Firm Value with DisclosureCorporate Social ResponsibilityandGood Corporate Governanceas Moderating Variable. Thesis. Unpublished : UNDIP Faculty of Economics.
Rosiana, GAME, Gede Juliarsa, and Maria MRS 2013. Influence DisclosureCorporate Social ResponsibilityAgainst Firm Value with Profitability as Moderating Variable. Udayana University Accounting E-Journal 5.3 (2013): 723-738.
Rustiarini, Ni Wayan. 2009. “The Effect of Share Ownership Structure On DisclosureCorporate Social Responsibility". Journal of Accounting, Faculty of Economics Mahasaraswati University Denpasar, Bali.
Setianingrum, Wahyuning Ambar. 2015. InfluenceCorporate Social Responsibilityto Firm Value with Profitability as Moderating Variable. Thesis. Semarang State University.
Waryanti. (2009). Effect of Company Characteristics on Disclosure Social Responsibility in Manufacturing Companies on the Indonesia Stock Exchange. Journal. Semarang : Faculty of Economics : UNDIP
Published
2022-07-21
How to Cite
MANIK, Laila Fajrin; ARDILA, Isna.
INFLUENCE CORPORATE SOCIAL RESPONSIBILITY ENVIRONMENTON COMPANY VALUE (Mining Companies Listed on the Indonesia Stock Exchange).
Proceedings Of The International Seminar, [S.l.], v. 1, n. 1, p. 212-217, july 2022.
Available at: <https://jurnal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4254>. Date accessed: 21 nov. 2024.
Section
Articles
