CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE
Assets: Jurnal Akuntansi dan Pendidikan
View Publication Info| Field | Value | |
| Title |
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE
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| Creator |
Fauziah, Dien Ajeng
Sukoharsono, Eko Ganis Saraswati, Erwin |
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| Subject |
Akuntansi
CSRD; Investment Efficiency; Innovation; Firm Value; CSRD; Efisiensi Investasi; Inovasi; Nilai Perusahaan |
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| Description |
ABSTRACTThis research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 through investment efficiency and innovation. The results of the PLS analysis indicate that such disclosure positively and insignificantly affects firm value through investment efficiency. Better exposure and efficiency tend to increase substantial value, although the improvement is insignificant in the underinvestment scenario. Furthermore, the disclosure positively and significantly enhances firm value through innovations with research and development activities.ABSTRAKPenelitian bertujuan untuk menguji dan menganalisis pengaruh CSRD terhadap nilai perusahaan melalui efisiensi investasi dan inovasi pada perusahaan berisiko dalam hal dampak lingkungan seperti sektor Agriculture, Basic Industry dan Chemicals, Mining, Property, Real Estate dan Building Construction terdaftar di BEI tahun 2015-2018. Penelitian ini menggunakan metode PLS sebagai analisis data. Hasil penelitian menunjukkan bahwa CSRD berpengaruh positif dan tidak signifikan terhadap nilai perusahaan melalui efisiensi investasi, artinya semakin baik CSRD dan efisiensi investasi maka cenderung dapat meningkatkan nilai perusahaan, meskipun peningkatannya tidak signifikan pada skenario underinvestment dan CSRD berpengaruh positif dan signifikan terhadap nilai perusahaan melalui inovasi dengan aktivitas RnD.
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| Publisher |
Universitas PGRI Madiun
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| Contributor |
—
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| Date |
2021-04-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://e-journal.unipma.ac.id/index.php/assets/article/view/6259
10.25273/jap.v10i1.6259 |
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| Source |
Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 1 (2021); 11-22
2477-4995 2302-6251 |
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| Language |
eng
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| Relation |
http://e-journal.unipma.ac.id/index.php/assets/article/view/6259/3289
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/6259/821 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/6259/822 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/6259/1340 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/6259/1345 |
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| Rights |
Copyright (c) 2021 Dien Ajeng Fauziah, Eko Ganis Sukoharsono, Erwin Saraswati
http://creativecommons.org/licenses/by-sa/4.0 |
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