Text
Studi Tentang Pengaruh Aktivitas Kinerja Corporate Social Responsibility dan Pengungkapannya Terhadap Kinerja Keuangan Perusahaan (Studi Mandiri)
This study aims to find out what theories are used in studies regarding the influence of CSR and the effect of CSR disclosure on financial performance. By collecting 20 journals that discuss the topic. research search methods are carried out by entering keywords in the form of CSR, CSR disclosure, and Sustainability Report in Scopus. The research used has a rating of Q1, Q2, Q3 or Q4, according to the ranking in the Scimago journal or Scopus. Then the research is grouped into two, namely the first for CSR activities on financial performance, the second for CSR disclosure on financial performance. In both studies there are a total of 12 theories used. Research on CSR activities shows that the most widely used theory is stakeholder theory, which is as much as 35%. Similar to research on CSR activities, research on CSR disclosure also mostly uses stakeholder theory. Apart from the stakeholder theory, there are several other theories used in CSR studies, including; legitimacy theory, Agency theory, institutional theory, and signaling theory.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13943 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2023 |
|---|---|
| Edisi | - |
| Subjek | Corporate social responsibility Sustainability report |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | ix, 45 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |