JIA (Jurnal Ilmiah Akuntansi)
Vol 5, No 2: Desember 2020

Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Manufaktur Indonesia dan Malaysia

Cahyono, Dwi (Unknown)
Rachmaniyah, Aulia (Unknown)



Article Info

Publish Date
28 Dec 2020

Abstract

The study aims to analyze and investigate the effect of corporate social responsibility disclosure on the company’s performance and reputation measured by the price stock as well as to compare the level of corporate social responsibility disclosure between manufacturing companies in Indonesia and Malaysia. The research was conducted by selecting of 57 the Indonesia manufacturing company public listed on Indonesia Stock Exchange and 27 the Malaysia manufakturing company public listed on Malaysia Stock Exchange and using annual report in 2016-2018. The sample are determined by using purposived sampling technique. Analysis method used is a simple regression. Comparison of corporate social responsibility disclosure using independent sample t-test showed that there were significant difference between manufacturing companies in Indonesia and Malaysia in Indonesia and Malaysia.

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Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...