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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 NumberLocationAvailable
13943PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
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
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