Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Accounting and Governance
Suwandi Ng
Departemen Akuntansi, Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Suwandi Ng; Fransiskus E. Daromes; Merlin Lukita; Yakobus K. Bangun; Lukman
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1wj1vp80

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financialperformance. The population used is all non-financial companies listed on the Indonesia StockExchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, whichwere selected by purposive sampling method. The results of this study indicate that philanthropy has asignificant effect on financial performance but not significant on firm value. However, another findingreveals that financial performance has a significant effect on firm value. Based on Sobel's test results,it shows that financial performance mediates the effect of philanthropy on firm value.
Co-Authors Fransiskus Eduardus Daromes Lukman Merlin Lukita Yakobus K. Bangun