ARTÍCULO
TITULO

Profitability relation, corporate social responsibility fund, and environmental performance with firm value (Study at companies listed in the sustainable and responsible investment index (SRI)?Kehati)

Indah Yuliana    

Resumen

The paradigm of a company that was originally only oriented to profit has shifted to the tripple bottom line, namely not only concerned with economic interests, but also commitment to the environment (planet) and people (people). This study aims to determine the effect of profitability and funds on Corporate Social Responsibility on corporate value and to determine environmental performance as a moderating variable on the relationship of profitability and funds of Corporate Social Responsibility to the value of the company. The population in this study are companies included in the SRI-Kehati Index 2013-2016. The sample of research is 12 companies taken by purposive sampling technique. Data analysis method used is multiple linear regression analysis and Moderate Regression Analysis (MRA). The results showed that profitability has a positive and significant effect on firm value. Conversely, Corporate Social Responsibility funds have no effect and insignificant to the value of the company. While environmental performance is significantly able to moderate the relationship between profitability and Corporate Social Responsibility funds to company value.

 Artículos similares

       
 
Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)     Pág. 13 - 27
         This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan... ver más

 
Novia Sukmandari, Saiful Anwar     Pág. 115 - 122
This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population o... ver más

 
Lie-Huey Wang and Xin-Yuan Cao    
This study explores the effect of corporate governance on financial innovation and the effect of financial innovation on performance in Taiwan?s banking industry from 2011 to 2019. The results find that the banks have higher shareholding of institutional... ver más

 
Pedro Manuel Nogueira Reis and António Pedro Soares Pinto    
This paper investigates how bank characteristics (market share, principal shareholders, profitability, and size), and the gender of the company?s board members, along with their supervisory abilities, influence the firm?s performance, cost of debt, and l... ver más

 
Francesca Bell,Gary van Vuuren    
AbstractOrientation: Environmental, social and governance (ESG) factors have evolved from peripheral significance (2000s) to a leading factor (2022) for many corporates. Most are now assigned ESG grades; which are increasingly scrutinised by investors.Re... ver más