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
 
Creator Fauziah, Dien Ajeng
Sukoharsono, Eko Ganis
Saraswati, Erwin
 
Subject Akuntansi
CSRD; Investment Efficiency; Innovation; Firm Value; CSRD; Efisiensi Investasi; Inovasi; Nilai Perusahaan
 
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.
 
Publisher Universitas PGRI Madiun
 
Contributor
 
Date 2021-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/6259
10.25273/jap.v10i1.6259
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 1 (2021); 11-22
2477-4995
2302-6251
 
Language eng
 
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
 
Rights Copyright (c) 2021 Dien Ajeng Fauziah, Eko Ganis Sukoharsono, Erwin Saraswati
http://creativecommons.org/licenses/by-sa/4.0
 

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