Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia

被引：6

作者：

Tarjo, Tarjo ^{[1
]}

Anggono, Alexander ^{[1
]}

Yuliana, Rita ^{[1
]}

Prasetyono, Prasetyono ^{[1
]}

Syarif, Muh ^{[1
]}

Wildan, Muhammad Alkirom ^{[1
]}

Kusufi, Muhammad Syam ^{[1
]}

机构：

[1] Univ Trunojoyo Madura, Fac Econ & Business, Madura, Indonesia

来源：

HELIYON | 2022年 / 8卷 / 12期

关键词：

Corporate social responsibility; Financial fraud; Firm value; Indonesia; Malaysia; ENVIRONMENTAL DISCLOSURE; EMPIRICAL-EVIDENCE; EARNINGS; PERFORMANCE; QUALITY; IMPACT; CSR;

D O I：

10.1016/j.heliyon.2022.e11907

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

The purpose of this research is to determine if financial fraud can lessen the direct impact of Corporate Social Responsibility (CSR) on firm value. Proxies of the CSR are fourth-generation of the Initiative Global Reporting, religiosity, Philanthropy, Voluntary Environmental Disclosure Index, and ISO 26000. The company's value proxy is Price Book Value and Profit Margin. At the same time, the proxy of financial fraud is the F-Score model. This researcher researches mining companies engaged in Indonesia and Malaysia's oil and gas sectors. This study uses a fixed effect model based on the Hausman diagnostic test statistics. This research reveals evidence that financial fraud can reduce the impact of CSR on a firm's value.

引用

页数：6

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