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All Journal Jurnal Pendidikan Akuntansi Indonesia E-Jurnal Akuntansi Universitas Udayana Wahana Riset Akuntansi Jurnal Akuntansi Kontemporer The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Inovasi Teknologi Pendidikan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AL-ISHLAH: Jurnal Pendidikan Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara AKTSAR: Jurnal Akuntansi Syariah Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA BISMA (Bisnis dan Manajemen) Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Jurnal Akuntansi dan Keuangan Indonesia Jurnal Penelitian Pendidikan Indonesia
I Made Narsa
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : AJAR (Asian Journal of Accounting Research) (e-Journal)

 1 
CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange) Isnalita; I Made Narsa
Asian Journal of Accounting Research Volume 2 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-02-B002

Abstract

This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.
Co-Authors Ade Manggala Hardianto Agus Widodo Akie Rusaktiva Rustam Andry Irwanto Andry Irwanto Andry Irwanto Andry Irwanto Anita Wijayanti Anton Widodo Heru Mulyo Arini Nur Khulil Jannah Arya Aji Aditya Atmadjaja, Yovita Vivianty Indriadewi Bambang Tjahjadi Basuki Basuki Basuki Basuki Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Eko Budi Hariyanto Erlina Diamastuti Fitri Fenti Pratiwi Hamidah, Hamidah Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Heru Tjaraka Isnalita Jesica Handoko Kadek Pranetha Prananjaya Mienati Somya Lasmana Muchlis Muchlis Muhammad Wisnu Girindratama Nadia Asandimitra Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Niluh Made Dian Novita Handayani Narsa Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Pungki Andriani Setiadi Putra, I Putu Mega Juli Semara Rani Dwi Yuniawati Rani Kharisma Haq Risa Mayasari Riski Nurida Rahmawati Riski Nurida Rahmawati Rizky Eriandani Rury Citra Diani Shanti Shelly Febriana Kartasari Sigit Kurnianto Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Xaverius M Y Janwarin Yovita Vivianty Indriadewi Atmadjaja Yovita Vivianty Indriadewi Atmadjaja