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

被引：0
|
作者：
Indriastuti, Maya [1 ,2 ]
Chariri, Anis [2 ]
机构：
[1] Univ Islam Sultan Agung, Fac Econ, Dept Accounting, Jalan Raya Kaligawe KM 4, Semarang, Indonesia
[2] Univ Diponegoro, Jalan Erlangga Tengah, Pleburan, Semarang, Indonesia
来源：
COMPLEX, INTELLIGENT AND SOFTWARE INTENSIVE SYSTEMS, CISIS-2021 | 2021年 / 278卷
关键词：
Corporate social responsibility disclosure; Environmental performance; Financial performance; Firm value; FINANCIAL PERFORMANCE; INVESTMENT; COMMITMENT;
D O I：
10.1007/978-3-030-79725-6_43
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
The firm value is the basis for achieving short, medium, and long-term goals. It empowers the company to compete so that it maximizes its value. This study aims to investigate which variables can increase the firm value. The samples were 165 annual reports of manufacturing companies in 2015-2019. It is analyzed using a structural equation model. The research results proved that corporate social responsibility disclosure affects financial performance. On the other hand, environmental performance did not affect financial performance. The variables of corporate social responsibility disclosure and environmental performance affected firm value. Meanwhile, financial performance did not affect firm value. It means that firm value can only be influenced by the corporate social responsibility disclosure and environmental performance so that it can influence investors' perceptions of manufacturing companies.
引用
收藏
页码：435 / 445
页数：11
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