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Juniarti Juniarti
Business Accounting, UK Petra
Economics, Econometrics & Finance

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Pengaruh Csr Disclosure Terhadap Firm Performance Dengan Corporate Reputation Sebagai Variabel Mediasi Caroline Nathania; Adetya Krisnanda; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to know the effect of CSR Disclosure on Firm Performance with Corporate Reputation as mediation variable. In this study, CSR Disclosure measured by CSR index which refers to GRI G4 standards, Corporate Reputation measured by CII (Corporate Image Index) which conducted by Frontier Consulting Group, and Firm Performance measured by ROA. Furthermore, this study also uses Firm Size and Leverage as control variables.  This study uses 50 companies which listed in Indonesia’s Most Admired Company and disclosed their CSR activities in 2015-2019. The results of this study showed that CSRD had significant effect to Corporate Reputation, CSRD had significant effect to Firm Performance, Corporate Reputation had significant effect to Firm Performance. Furthermore, Corporate Reputation successsfully mediates CSRD against Firm Performance.
Pengaruh Capital Expenditure Terhadap Respon Investor Pada Perusahaan Sektor Pertambangan Tahun 2014-2018 Juan Hansel; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study is to determine whether Capital Expenditure has an effect on investor reponse. The method used collect data in this research is documentation technique, through data from Bloomberg in 2014-2018, then the data obtained is checked acording to the needs of research analysis so that the data obtained is reliable data.       Management of activity data in this study using Gretl software, the results of this study indicate that Capital Expenditure has a positive effect on rejected CAR.
Co-Authors Adetya Krisnanda Caroline Nathania Juan Hansel