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All Journal Jurnal Mirai Management ECONOMOS : Jurnal Ekonomi dan Bisnis ATESTASI : Jurnal Ilmiah Akuntansi Movere Journal MAXIMAL
R, Masmarulan
Manajemen, STIE Tri Dharma Nusantara
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

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Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance Andi Tenri Uleng Akal; Samsu Gaffar; Masmarulan R; Muhammad Basir; Nurwahidah Mashuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.605

Abstract

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.
Co-Authors Andi Tenri Uleng Akal Fatmawati A Rahman Kurniawaty, Kurniawaty Muhammad Basir Muliati Muliati Nurwahidah Mashuddin Samsu Gaffar Yasin, Nurfatwa Andriani