VALUE RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTING: EMPIRICAL STUDY FROM LISTED INDONESIAN ENVIRONMENTALLY SENSITIVE COMPANIES |
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| BACA FULL TEXT ABSTRAK Permintaan Versi cetak |
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| Pengarang | Nurul Lidia Zahara - Personal Name |
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| Subject | CORPORATE SOCIAL RESPONSIBILITY |
| Bahasa | English |
| Fakultas | FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA |
| Tahun Terbit | 2017 |
Abstrak/Catatan This study aims to investigate the association between share price and CorporateSocial Responsibility (CSR) disclosure of Indonesian environmentally sensitive companies for the year 2013-2016the data consist of 60 firm-year observations. The data is gathered from CSR indicators suggested by IFAC (2012). Data derived from stand-alone sustainability report published by the company. Using Ohlson (1995) valuation model, the results suggests a positive association between share price and CSR disclosure simultaneously and partially. The strongest factor affecting the share price is governance factors followed by environmental and social factors. | |
| Tempat Terbit | Banda Aceh |
| Literature Searching Service | Hard copy atau foto copy dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan isi formulir online (Chat Service LSS) |
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Tulisan yang Relevan PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITYRN(STUDI PADA BANK UMUM SYARIAH DI INDONESIA) (MAULIDAN, 2015) |
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