企业社会责任在提升企业价值中的重要性

Supriyati, Gunasti Hudiwinarsih
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引用次数: 1

摘要

企业价值是一种质量度量,表明公司的一致性和可持续性。良好的企业价值只有在公司有持续的财务业绩的情况下才能获得,而这种价值将被公司内外的决策者作为指导,然后再采取行动。实现良好的企业价值需要与公司运营相结合的综合战略。这些策略包括非金融活动或社会责任。本研究期望企业社会责任的披露能够美化企业形象,对盈利能力和企业价值产生良好的影响。本研究旨在探讨社会责任披露对盈利能力和企业价值的影响。采用稳健回归检验对2015-2018年在印尼证券交易所上市的1306家上市公司的数据进行数据检验。检验结果表明,社会责任影响盈利能力和企业价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Importance of Corporate Social Responsibility in Improving Corporate Value
Corporate value is a quality measure that indicates the consistency and sustainability of a company. Good corporate value can only be attained if the company has consistent financial performance, and that value will be used by decision makers inside or outside the company as the guide before making action. Attaining good corporate value should need comprehensive strategies integrated with company operation. Among those strategies is non-financial activity or social responsibility. This research expects that the disclosure of social responsibility by the company will adorn corporate image and give good impact on profitability and corporate value. This research is aimed to examine the effect of social responsibility disclosure on profitability and corporate value. Data testing was conducted using robust regression test and applied on 1306 data of public companies that are listed at Indonesia Stock Exchange on period 2015-2018. Result of the test shows that social responsibility affects profitability and corporate value.
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