Contemporary Journal on Business and Accounting
Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA)

The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance

Ng, Suwandi (Unknown)
Mardiana, Ana (Unknown)
Ottong, Ervina (Unknown)



Article Info

Publish Date
17 Apr 2024

Abstract

Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. Keywords: Corporate social responsibility, Environmental Performance, Corporate Value Paper Type Research Result

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Journal Info

Abbrev

cjba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of ...