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International Journal of Law and Management: Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability
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Abstract
Purpose – The purpose of this study is to examine the effect of corporate governance and corporate
profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable.
Design/methodology/approach – The population of this study was all companies listed in the LQ 45
Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study
applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of
SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed
with reflective indicators in this study.
Findings – From the results of this study, it can be concluded that corporate governance does not have any
effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an
effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results
showed that corporate governance can have an effect on firm value directly, and there is no role of CSR
disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an
effect on firm value through CSR disclosure.
Originality/value – The originality of this research is on the reason that many studies that have been
conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar
research was conducted by involving the indicators used for measuring the corporate governance variable,
which were the proportion of independent commissioners and audit committee. Meanwhile, for the
profitability variable, return on assets and return on equity were used as the indicators.
Kamaliah - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2020
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Kamaliah. (2020).International Journal of Law and Management:
Disclosure of corporate social
responsibility (CSR) and its
implications on company value as
a result of the impact of corporate
governance and profitability.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd