Detail The Effect of Corporate Social Responsibility on the Firm Value with Risk Management as a Moderating Variable (article of Journal of Asia-Pacific Business Vol.21 no.2) Bibliografi Author: Wirawan, Anan Werdie ; Falah, Laila Jahidatul ; Kusumadewi, Ni Luh Gde Lydia ; Adhariani, Desi ; Djakman, Chaerul D. Topik: Corporate social responsibility; corporate social responsibility disclosure; firm value; risk management; JABFUNG-FEB-NLK-2022-02 Bahasa: (EN )     Penerbit: Routledge     Tempat Terbit: New York    Tahun Terbit: 2020     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Effect of Corporate Social Responsibility.pdf (1.48MB; 4 download) Abstract The aim of this research is to obtain empirical evidence on the influence of corporate social responsibility (CSR) disclosure on firm value and to examine the moderating effect of risk management on the association. Data related to CSR disclosure and nonfinancial data were obtained from annual reports and websites of manufacturing companies listed on the Indonesia Stock Exchange. Financial data was collected from Thomson Reuters Eikon database. Hypothesis testing was conducted using panel data regression analysis. Based on the 130 sampled companies during the period 2014–2016, we found that CSR disclosures have positive effect on firm value. Interestingly, risk management applied by the company does not help maximize the value. This might be because the risk management information is not presented comprehensively that it does not help investors make investment decisions. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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