THE QUALITY OF VOLUNTARY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE EFFECT ON THE FIRM VALUE OF SERVICE COMPANIES LISTED IN THE INDONESIAN STOCK EXCHANGE

Abukosim, Abukosim and Karina Karim, Nina and Marwah, Taufiq and Mukhtaruddin, Mukhtaruddin and Saftiana, Yulia (2013) THE QUALITY OF VOLUNTARY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE EFFECT ON THE FIRM VALUE OF SERVICE COMPANIES LISTED IN THE INDONESIAN STOCK EXCHANGE. 3rd ANNUAL INTERNATIONAL CONFRENCE PROCEEDINGS.

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      Abstract

      The objective of this research is to explore the quality voluntary corporate social responsibility (CSR) disclosure and how it effects the firm value of service companies that are listed in the Indonesian Stock Exchange within the period of 2008-2010.The research analized 120 reports from 40 companies in the service sector that contain CSR contens to see the depth of CSR disclosure and whether or not the quality of the voluntary has an effect on the companies’ from value. The association between the quality of voluntary CSR disclosure and firm value is analyzed using crosstabs statistics and single regression method by SPSS 17.0 program.The quality of voluntary CSR disclosure is assessed by using the six criteria set by Global Reporting Initiative (GRI) through 24 tests of quality

      Item Type: Article
      Uncontrolled Keywords: Corporate Social Responsibilty,voluntary disclosure,firm value,PCFF,service
      Subjects: H Social Sciences > H Social Sciences (General)
      H Social Sciences > HB Economic Theory
      Divisions: Faculty of Economics > Department of Accounting
      Depositing User: S.E,M.Si,Ak Yulia Saftiana
      Date Deposited: 13 Dec 2013 10:06
      Last Modified: 13 Dec 2013 10:06
      URI: http://eprints.unsri.ac.id/id/eprint/3228

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