THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020)
This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosureon firm value with investor’s attention as an intervening variable in infrastructure sectorcompanies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculate...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2022-09-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9729 |
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| author | Adelia Rahma Yuliartanti Rr Sri Handayani |
| author_facet | Adelia Rahma Yuliartanti Rr Sri Handayani |
| author_sort | Adelia Rahma Yuliartanti |
| collection | DOAJ |
| description | This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosureon firm value with investor’s attention as an intervening variable in infrastructure sectorcompanies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculated by the company’s stock return. With more information provided by the company, it will attract investors’ attention and will reduce information asymmetry. The population in this study was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Infrastructure sector in 2018-2020. Sampling was taken using purposive judgment sampling method which finally found 18 of the 71 companies listed on the IDX website. The analytical tool used is partial regression analysis (Partial Least Square/PLS). Resulting that social Corporate Social Responsibility (CSR) disclosure has a positive and significant influence on the value of the company while the disclosure of Corporate Social Responsibility (CSR) economy and environment has a negative effect on the value of the company, and the disclosure of corporate social responsibility (CSR) economically, socially and environmentally has a negative effect on the value of the company with investor’s attention as an intervening variable. |
| format | Article |
| id | doaj-art-63c2813d223845f2b2938f40aceaa106 |
| institution | Kabale University |
| issn | 2541-6111 |
| language | English |
| publishDate | 2022-09-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-63c2813d223845f2b2938f40aceaa1062025-08-20T03:50:01ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112022-09-0118219310.23917/reaksi.v7i2.192399792THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020)Adelia Rahma Yuliartanti0Rr Sri Handayani1Department of Accounting, Faculty of Economics and Business, Diponegoro UniversityDepartment of Accounting, Faculty of Economics and Business, Diponegoro UniversityThis study aims to examine the effect of Corporate Social Responsibility (CSR) disclosureon firm value with investor’s attention as an intervening variable in infrastructure sectorcompanies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculated by the company’s stock return. With more information provided by the company, it will attract investors’ attention and will reduce information asymmetry. The population in this study was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Infrastructure sector in 2018-2020. Sampling was taken using purposive judgment sampling method which finally found 18 of the 71 companies listed on the IDX website. The analytical tool used is partial regression analysis (Partial Least Square/PLS). Resulting that social Corporate Social Responsibility (CSR) disclosure has a positive and significant influence on the value of the company while the disclosure of Corporate Social Responsibility (CSR) economy and environment has a negative effect on the value of the company, and the disclosure of corporate social responsibility (CSR) economically, socially and environmentally has a negative effect on the value of the company with investor’s attention as an intervening variable.https://journals2.ums.ac.id/index.php/reaksi/article/view/9729disclosure of corporate social responsibility (csr)company valueinvestor’s attentioneconomic csrenvironmental csrsocial csr |
| spellingShingle | Adelia Rahma Yuliartanti Rr Sri Handayani THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) Riset Akuntansi dan Keuangan Indonesia disclosure of corporate social responsibility (csr) company value investor’s attention economic csr environmental csr social csr |
| title | THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) |
| title_full | THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) |
| title_fullStr | THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) |
| title_full_unstemmed | THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) |
| title_short | THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) |
| title_sort | influence of disclosure of corporate social responsibility c sr on company value with investor s attention as intervening variable empirical study on infrastructure companies listed on the indonesia stock exchange 2018 2020 |
| topic | disclosure of corporate social responsibility (csr) company value investor’s attention economic csr environmental csr social csr |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9729 |
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