Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press

Pengaruh Corporate Social Responsibility Dan Corporate Financial Performance Terhadap Nilai Perusahaan Dengan Reputasi Perusahaan Sebagai Variabel Intervening

Tsarsia Adriana Auliaulhaq (Brawijaya University)
Hendi Subandi (Universitas Brawijaya)



Article Info

Publish Date
30 Nov 2023

Abstract

This study quantitatively determines the effect of corporate social responsibility and corporate financial performance on company value with company reputation as the intervening variable. The secondary data utilized in this study include samples of 16 mining companies listed on the IDX from 2017 to 2021, selected through a purposive sampling method and examined by Path Analysis utilizing SPSS software. The results of the study indicate that corporate social responsibility (CSR), company financial performance (CFP), and company reputation have a positive and significant effect on company value. CSR has no effect on company reputation, while CFP has a positive and significant effect on company reputation. The relationship between CSR and CFP toward company value cannot be mediated by the company's reputation. This study shows investors and companies how important it is to disclose corporate social responsibility and maintain corporate financial performance as they affect company value.

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Journal Info

Abbrev

tiara

Publisher

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and ...