Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

The Influence of Financial Performance and Corporate Social Responsibility on Firm’s Value (For Companies (Food and Beverage Sector) Listed in Bursa Efek Indonesia)

Authors
Erni Rohmawati, Elloni Shenurti
Corresponding Author
Erni Rohmawati
Available Online 12 March 2020.
DOI
10.2991/aebmr.k.200309.019How to use a DOI?
Keywords
corporate social responsibility, financial performance, firm’s value, Indonesia Stock Exchange
Abstract

The purpose of this study was to determine whether the firm’s financial performance mediates the relationship between CSR on firm value. The research was conducted by taking a sample of 8 companies listed in Indonesia Stock Exchange 2013–2017 for food and beverage sector. Sampling was done by purposive sampling method. The analysis technique used is regression of panel data. Based on the analysis found that the financial performance variable is not significant to firm value, only CSR is related to firm value.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
978-94-6252-925-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.200309.019How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Erni Rohmawati
AU  - Elloni Shenurti
PY  - 2020
DA  - 2020/03/12
TI  - The Influence of Financial Performance and Corporate Social Responsibility on Firm’s Value (For Companies (Food and Beverage Sector) Listed in Bursa Efek Indonesia)
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 82
EP  - 85
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.019
DO  - 10.2991/aebmr.k.200309.019
ID  - Rohmawati2020
ER  -