企业社会责任、财务绩效、企业价值、股价、行业分析

Edwin Wijaya, Hendro Lukman
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引用次数: 1

摘要

本研究的目的是获得关于企业社会责任对2017-2019年期间在印度尼西亚证券交易所(IDX)上市的采掘业公司的财务绩效、公司价值和股价影响的实证证据。本研究采用目的抽样的方法,选取了36个样本。数据处理技术采用简单的回归分析辅助SPSS(统计产品和服务解决方案)程序为windows发布25和微软excel 2013)。t检验结果表明,企业社会责任(CSR)对财务绩效和企业价值具有显著的正向影响,但不显著;企业社会责任(CSR)对股价具有显著的负向影响。本研究的含义是,企业需要增加社会责任,以提高企业绩效和企业价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Corporate Social Responsibility Terhadap Financial Performance, Firm Value, Dan Share Price Perusahaan Industri Ekstratif
The purpose of this study is to obtain empirical evidence about the effect of corporate social responsibility on financial performance, Firm Value and Share Price in extractive companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2019 period. The research is conducted by taking 36 samples using purposive sampling method. Data processing technique uses simple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windos released 25 and Microsoft Excell 2013).  The t test results indicate that corporate social responsibility (CSR) has a positive but insignificant effect on financial performance and firm value, while corporate social responsibility (CSR) has a significant and negative effect on share price. The implication of this study is that there is a need for an increase in corporate social responsibility to improve firm performance and firm value.
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