The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance
| Main Authors: | Ng, Suwandi, Mardiana, Ana, Ottong, Ervina |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2024
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/50 https://journal.inspiring.or.id/cjba/article/view/50/43 |
| ctrlnum |
article-50 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance</title><creator>Ng, Suwandi</creator><creator>Mardiana, Ana</creator><creator>Ottong, Ervina</creator><description lang="en-US">Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance.
Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique.
Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance.
Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively.
Keywords: Corporate social responsibility, Environmental Performance, Corporate Value
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2024-04-17</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/50</identifier><identifier>10.58792/cjba.v4i1.50</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA); 49-68</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v4i1</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/50/43</relation><rights lang="en-US">Copyright (c) 2024 Contemporary Journal on Business and Accounting</rights><recordID>article-50</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Ng, Suwandi Mardiana, Ana Ottong, Ervina |
| title |
The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2024 |
| url |
https://journal.inspiring.or.id/cjba/article/view/50 https://journal.inspiring.or.id/cjba/article/view/50/43 |
| contents |
Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance.
Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique.
Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance.
Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively.
Keywords: Corporate social responsibility, Environmental Performance, Corporate Value
Paper Type Research Result |
| id |
IOS19745.article-50 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:53Z |
| last_indexed |
2024-06-13T04:01:53Z |
| recordtype |
dc |
| _version_ |
1801717580602277888 |
| score |
9.9049015 |