Journal of Accounting Auditing and Business
Vol 6, No 2 (2023): July Edition

The Effect of Disclosure of Corporate Social Responsibility, Profit Quality, and Business Risk on Company Value

Cucu Hapita Pitri (Bhayangkara Jakarta Raya University)
Aloysius Harry Mukti (Bhayangkara Jakarta Rata University)

Article Info

Publish Date
07 Aug 2023

Abstract

This study aims to examine the effect of disclosure of Corporate social responsibility, earnings quality, business risk on firm value. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method and 53 data samples were obtained. The analytical method used is Multiple Linear Regression. The results of the study show that the disclosure of Corporate social responsibility has a positive effect on firm value, while earnings quality has no effect on firm value. As well as business risk does not affect the value of the company.

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Journal Info
Journal of Accounting Auditing and Business
Website

Abbrev

jaab

Publisher

Universitas Padjadjaran

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers ...