Indonesian Journal of Accounting and Governance
Vol. 4 No. 2 (2020): DECEMBER

FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN

Ng, Suwandi (Unknown)
Daromes , Fransiskus E. (Unknown)
Lukita, Merlin (Unknown)
Bangun, Yakobus K. (Unknown)
Lukman (Unknown)

Article Info

Publish Date
29 Dec 2020

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.

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Journal Info
Indonesian Journal of Accounting and Governance
Website

Abbrev

ijag

Publisher

Universitas Agung Podomoro

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, ...