Eforis, Chermian and Suryaningsih, Rosita (2011) Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan Studi Empiris Pada Perusahaan Yang Terdaftar Di Kompas 100. Ultima Accounting : Jurnal Ilmu Akuntansi, 3 (2). ISSN 2085-4595
Full text not available from this repository.Abstract
This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA). The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA
| Item Type: | Article |
|---|---|
| Keywords: | Corporate Social Responsibility, Economic Value Added, Market Value Added |
| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.4 Executive Management > 654.408 Social Responsibility Management, CSR |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 13 Dec 2021 22:56 |
| Last Modified: | 06 Apr 2023 03:01 |
| URI: | https://kc.umn.ac.id/id/eprint/19538 |
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