Erida Herlina
STIE Perbanas Surabaya

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The effect of corporate social responsibility and ownership structure on firm value in food and beverage companies in south east Asia Fitria Dhona Anggraini; Erida Herlina
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1539

Abstract

This study aims to analyze the influence of corporate social responsibility (CSR) and ownership structure towardfirm value. The independent variable thatused in this study are corporate social responsibility (CSR), institutional ownership, managerial ownership and foreign ownership. The dependent variable that used in this study is firm value which measured by Price to Book Value (PBV) ratio. The sample of this study were taken from several food and beverages companies in Shoutheast Asia that registered in www.orbis.bvdinfo.com which published annual report and annual stock data in 2014-2016.A multiple regression analysis with SPSS 22.0 For Windows was used as the technique data analysis. The result of this study explain that corporate social responsibility (CSR), institutional ownership and managerial ownership have influence to firm value, while foreign ownership does not have influence to firm value.
Analysis of the implementation of green banking in achieving operational cost efficiency in the banking industry Ika Devi Pusva; Erida Herlina
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1602

Abstract

Green banking is a banking decision to provide banking programs or services to the only customers who consider about environmental and social impacts. The purposes of this study are to obtain empirical evidence that PT Bank Rakyat Indonesia (Persero) Tbk has implemented green banking and to find out the relationship between the implementation of green banking and the efficiency of operational cost in PT Bank Rakyat Indonesia (Persero) Tbk in the period of 2014 – 2016. This study is a qualitative research, which uses case study method for research method. The result of this study shows that BRI Kertajaya Surabaya Branch has not officially implemented green banking yet. The policy is only limited to the use of paperless program. However, based on the efficiency that is counted with operating costs and operating income (BOPO), the bank is included in a category of efficient.