企业社会责任经理与企业社会责任、财务绩效和价值

Aditya Satya Yudharma, Y. Nugrahanti, Ari Budi Kristano
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引用次数: 3

摘要

企业社会责任在印尼变得越来越重要,许多公司在不关心环境和社会问题时陷入困境。本研究的目的是分析企业社会责任支出对企业财务绩效和价值的影响。本研究使用的样本为2012年和2013年在印尼证券交易所上市的56家公司。样本的选择采用有目的的抽样方法,根据一定的指定标准。企业社会责任支出是通过员工福利成本和社区社会支出来衡量的。财务绩效以资产收益率(ROA)衡量,公司价值以托宾Q比率衡量。为了检验假设,本研究采用多元回归分析。本研究结果表明,员工福利成本对财务绩效(ROA)有正向影响,对企业价值(Tobin’s Q)没有影响,而社区社会支出对财务绩效(ROA)和企业价值(Tobin’s Q)没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Biaya Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan [Influence of Cost against Corporate Social Responsibility, Financial Performance, and Value]
Corporate social responsibility is becoming increasingly important in Indonesia and many companies get into trouble when they do not care about environmental and social issues. The purpose of this research is to analyze the influence of corporate social responsibility expenditure on the financial performance and value of a firm. The samples used in this study were 56 companies listed in the Indonesia Stock Exchange 2012 and 2013. The samples were chosen using the purposive sampling method based on certain designated criterias. Corporate social responsibility expenditure is measured by employee welfare cost and social expenditure for the community. The financial performance is measured by return on assets (ROA) and the firm value is measured by Tobin’s Q ratio. For testing hypothesis, this study used multiple regression analysis. The result of this study showed that the employee welfare cost had a positive effect toward financial performance (ROA) and no effect toward firm value (Tobin's Q) while social expenditure for community had no effect toward financial performance (ROA) and firm value (Tobin’s Q).
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