{"title":"以环境绩效为中介的企业社会责任对公司价值的影响","authors":"Suwandi Ng, Ana Mardiana, Ervina Ottong","doi":"10.58792/cjba.v4i1.50","DOIUrl":null,"url":null,"abstract":"Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. \nDesign/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. \nFindings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. \nOriginality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. \nKeywords: Corporate social responsibility, Environmental Performance, Corporate Value \nPaper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"140 5","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance\",\"authors\":\"Suwandi Ng, Ana Mardiana, Ervina Ottong\",\"doi\":\"10.58792/cjba.v4i1.50\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. \\nDesign/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. \\nFindings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. \\nOriginality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. \\nKeywords: Corporate social responsibility, Environmental Performance, Corporate Value \\nPaper Type Research Result\",\"PeriodicalId\":287575,\"journal\":{\"name\":\"Contemporary Journal on Business and Accounting\",\"volume\":\"140 5\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-04-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contemporary Journal on Business and Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.58792/cjba.v4i1.50\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Journal on Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58792/cjba.v4i1.50","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance
Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance.
Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique.
Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance.
Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively.
Keywords: Corporate social responsibility, Environmental Performance, Corporate Value
Paper Type Research Result
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