The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable
| Main Authors: | Kampo, Kunradus, Tangke, Paulus, Gosal, Kirey |
|---|---|
| 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/51 https://journal.inspiring.or.id/cjba/article/view/51/44 |
| ctrlnum |
article-51 |
|---|---|
| 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 Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable</title><creator>Kampo, Kunradus</creator><creator>Tangke, Paulus</creator><creator>Gosal, Kirey</creator><description lang="en-US">Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value.
Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables.
Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value.
Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples.
Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory
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/51</identifier><identifier>10.58792/cjba.v4i1.51</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA); 69-87</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/51/44</relation><rights lang="en-US">Copyright (c) 2024 Contemporary Journal on Business and Accounting</rights><recordID>article-51</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Kampo, Kunradus Tangke, Paulus Gosal, Kirey |
| title |
The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2024 |
| url |
https://journal.inspiring.or.id/cjba/article/view/51 https://journal.inspiring.or.id/cjba/article/view/51/44 |
| contents |
Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value.
Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables.
Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value.
Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples.
Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory
Paper Type Research Result |
| id |
IOS19745.article-51 |
| 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 |
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dc |
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1801717580605423616 |
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9.9049015 |