企业社会责任披露、盈利能力和偿付能力对企业价值的影响

F. Fatimah, Dadan Sukardan
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引用次数: 0

摘要

本研究的目的是实证检验2006-2013年企业社会责任披露、盈利能力和偿付能力对东盟各国证券交易所上市矿业公司价值的影响。本研究中使用的抽样方法是有目的的抽样,以2006-2013年期间发布财务和企业社会责任报告的公司为标准。从东盟各国证券交易所获得的2006年至2013年期间的数据,共有54家公司。本研究中使用的分析技术是多元线性回归分析,使用的假设检验是显著性水平为5%的部分检验(t检验)和决定系数检验。统计检验结果表明,企业社会责任披露、盈利能力和偿付能力对企业价值没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
CSR DISCLOSURE, PROFITABILITY AND SOLVENCY TOWARDS FIRM VALUE
The Purpose of this research is to empirically examine the effect of CSR Disclosure, Profitability and Solvency towards Firm Value on Mining Company listed in Stock Exchange of each country in ASEAN in 2006-2013. The sampling method used in this research is purposive sampling with criteria of companies that issued their financial and CSR report during the period of 2006-2013. Data obtained from Stock Exchange of each country in ASEAN with the period of 2006 to 2013 and total population of 54 companies. Analysis techniques used in this research is multiple linear regression analysis and hypothesis testing used is partial test (t test) with a significance level of 5% and coefficient of determination test. Statistical test results showed that CSR Disclosure, Profitability and Solvency have no significant effect towards Firm Value.
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