Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia
This research aims to determine the influence of implementation and reporting of Corporate Social Responsibility (CSR) activities towards the prospect of corporate financial performance. The samples used in this research is the company of the natural resources sector operating in Indonesia, Singapor...
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| Format: | Article |
| Language: | English |
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Maranatha Christian University
2021-04-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/2990 |
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| author | Janita Suryani Muliate Silvi Suhendro Rinaningsih Rinaningsih Vania Pradipta Gunawan |
| author_facet | Janita Suryani Muliate Silvi Suhendro Rinaningsih Rinaningsih Vania Pradipta Gunawan |
| author_sort | Janita Suryani Muliate |
| collection | DOAJ |
| description | This research aims to determine the influence of implementation and reporting of Corporate Social Responsibility (CSR) activities towards the prospect of corporate financial performance. The samples used in this research is the company of the natural resources sector operating in Indonesia, Singapore, and Malaysia from 2011 to 2017 with total samples of 25 companies and 96 observations. The data obtained is processed using quantitative research method. In this research, it is known that there are several results explaining the relationship between implementation and reporting of CSR activities to the company's financial performance in the future which is proscribed with return on asset, return on equity, cash flow from operating activities, and Tobin’s Q. The results of the study also showed significant negative results between the reporting and the implementation of CSR activities with the company's financial performance in the future. This results showed that CSR activities in Indonesia, Singapore, and Malaysia were a charity activity or just to fulfil governance’s rules.
Keywords: Corporate Social Responsibility, Firm’s Financial Performance, and Natural Resources Industry |
| format | Article |
| id | doaj-art-2e527bf629024fccb21c444c1ed451be |
| institution | OA Journals |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2021-04-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-2e527bf629024fccb21c444c1ed451be2025-08-20T02:16:09ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772021-04-0111813310.28932/jam.v13i1.29901888Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan MalaysiaJanita Suryani Muliate0Silvi Suhendro1Rinaningsih Rinaningsih2Vania Pradipta Gunawan3Universitas Prasetiya Mulya (Jl. BSD Raya Utama, Kab.Tangerang)Universitas Prasetiya Mulya (Jl. BSD Raya Utama, Kab.Tangerang)Universitas Prasetiya Mulya (Jl. BSD Raya Utama, Kab.Tangerang)Universitas Prasetiya Mulya (Jl. BSD Raya Utama, Kab.Tangerang)This research aims to determine the influence of implementation and reporting of Corporate Social Responsibility (CSR) activities towards the prospect of corporate financial performance. The samples used in this research is the company of the natural resources sector operating in Indonesia, Singapore, and Malaysia from 2011 to 2017 with total samples of 25 companies and 96 observations. The data obtained is processed using quantitative research method. In this research, it is known that there are several results explaining the relationship between implementation and reporting of CSR activities to the company's financial performance in the future which is proscribed with return on asset, return on equity, cash flow from operating activities, and Tobin’s Q. The results of the study also showed significant negative results between the reporting and the implementation of CSR activities with the company's financial performance in the future. This results showed that CSR activities in Indonesia, Singapore, and Malaysia were a charity activity or just to fulfil governance’s rules. Keywords: Corporate Social Responsibility, Firm’s Financial Performance, and Natural Resources Industryhttps://journal.maranatha.edu/index.php/jam/article/view/2990 |
| spellingShingle | Janita Suryani Muliate Silvi Suhendro Rinaningsih Rinaningsih Vania Pradipta Gunawan Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia Jurnal Akuntansi |
| title | Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia |
| title_full | Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia |
| title_fullStr | Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia |
| title_full_unstemmed | Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia |
| title_short | Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia |
| title_sort | kegiatan corporate social responsibility dan prospek kinerja keuangan perusahaan sumber daya alam di indonesia singapura dan malaysia |
| url | https://journal.maranatha.edu/index.php/jam/article/view/2990 |
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