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Pengaruh Pengungkapan Corporate Social Responsibility Perusahaan terhadap Kinerja Keuangan Perusahaan : Studi pada Perusahaan yang Tercatat di Indeks IDX ESG Leaders
This study evaluates the effect of corporate social responsibility disclosure on corporate financial performance as measured by accounting-based and market-based performance. The proxy used as an accounting-based measurement is Return on Equity (ROE). The proxy used as a market-based measurement is Tobin?s Q. The total sample used in this study is 34 non-financial and financial companies that include IDX ESG Leaders Index, with study periods are from 2017 to 2019. This study uses secondary data derived from annual reports, financial reports, and sustainability reports. Subsequently, the researcher will be using data panel regression. This study found that the corporate social responsibility disclosure had an insignificant effect on ROE and Tobin?s Q.Ada Tabel
Call Number | Location | Available |
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12839 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Depok Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Indonesia., 2021 |
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Edisi | - |
Subjek | Performance Corporate social responsibility Return on equity Tobin?s Q CSR Disclosure Corporate Financial IDX ESG Leaders |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | x, 100 p. ; diagr. ; 30 cm |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |