PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN

This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 c...

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Autores principales: Nur Afifah, Sri Wibawani Wahyuning Astuti, Dwi Irawan
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Publicado: Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya 2021
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CSR
Acceso en línea:https://doaj.org/article/885cde78b39f43f295c9800c262572a1
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spelling oai:doaj.org-article:885cde78b39f43f295c9800c262572a12021-12-01T02:47:01ZPENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN10.24034/j25485024.y2021.v5.i3.46442548-298X2548-5024https://doaj.org/article/885cde78b39f43f295c9800c262572a12021-09-01T00:00:00Zhttps://ejournal.stiesia.ac.id/ekuitas/article/view/4644https://doaj.org/toc/2548-298Xhttps://doaj.org/toc/2548-5024 This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 companies selected through purposive sampling. The results of data analysis show that CSR has a negative effect on firm value. But the company's reputation has a positive effect on the value of the company. This study also examines the impact of CSR disclosure on company value mediated by company reputation, the results show that company reputation does not mediate CSR disclosure on company value. This finding shows that CSR activities and company reputation are very important for the company's survival. A good relationship between the company and its stakeholders, especially the community in the form of Corporate Social Responsibility activities and a reputation that has been built by a company, will increase the value of a company which is reflected in the stock price which is formed by the demand and supply of the capital market that reflects the public's assessment of the company's performance.   Nur AfifahSri Wibawani Wahyuning AstutiDwi IrawanSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaarticleCSRnilai perusahaanreputasi perusahaanEconomics as a scienceHB71-74IDEkuitas: Jurnal Ekonomi dan Keuangan, Vol 5, Iss 3 (2021)
institution DOAJ
collection DOAJ
language ID
topic CSR
nilai perusahaan
reputasi perusahaan
Economics as a science
HB71-74
spellingShingle CSR
nilai perusahaan
reputasi perusahaan
Economics as a science
HB71-74
Nur Afifah
Sri Wibawani Wahyuning Astuti
Dwi Irawan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN
description This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 companies selected through purposive sampling. The results of data analysis show that CSR has a negative effect on firm value. But the company's reputation has a positive effect on the value of the company. This study also examines the impact of CSR disclosure on company value mediated by company reputation, the results show that company reputation does not mediate CSR disclosure on company value. This finding shows that CSR activities and company reputation are very important for the company's survival. A good relationship between the company and its stakeholders, especially the community in the form of Corporate Social Responsibility activities and a reputation that has been built by a company, will increase the value of a company which is reflected in the stock price which is formed by the demand and supply of the capital market that reflects the public's assessment of the company's performance.  
format article
author Nur Afifah
Sri Wibawani Wahyuning Astuti
Dwi Irawan
author_facet Nur Afifah
Sri Wibawani Wahyuning Astuti
Dwi Irawan
author_sort Nur Afifah
title PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN
title_short PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN
title_full PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN
title_fullStr PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN
title_full_unstemmed PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN
title_sort pengaruh corporate social responsibility (csr) dan reputasi perusahaan terhadap nilai perusahaan
publisher Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
publishDate 2021
url https://doaj.org/article/885cde78b39f43f295c9800c262572a1
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AT dwiirawan pengaruhcorporatesocialresponsibilitycsrdanreputasiperusahaanterhadapnilaiperusahaan
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