Indonesian Journal of Accounting and Governance
Vol 4, No 2 (2020): DEC

FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN

Suwandi Ng (Universitas Atma Jaya Makassar)
Fransiskus Eduardus DAROMES (Universitas Atma Jaya Makassar)
Merlin Lukita (Universitas Atma Jaya Makassar)
Yakobus K Bangun (Universitas Atma Jaya Makassar)
Lukman Lukman (Unknown)

Article Info

Publish Date
09 Jan 2021

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.

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Journal Info
Indonesian Journal of Accounting and Governance
Website

Abbrev

ijag

Publisher

Universitas Agung Podomoro

Subject

Humanities Economics, Econometrics & Finance Environmental Science

Description

Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate ...