Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange

Sandhika Cipta Bidhari; Ubud Salim; Siti Aisjah

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Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange

机译：公司社会责任信息披露对在印尼证券交易所上市的银行业财务绩效和公司价值的影响

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This study aims to analyze and explaining effect of corporate social responsibility information disclosure on financial performance and firm value in banking industry listed at Indonesia Stock Exchange. This study uses quantitative methods with positivism approach. Research objects were 15 banking companies listed at Indonesia Stock Exchange based on population criteria with observation period 2008-2011. This study uses secondary data derived from annual reports and financial statements. Data analysis used was Path Analysis. Research results show corporate social responsibility information disclosure affects on all financial performance measurement namely Return on Assets (ROA), Return on Equity (ROE) and Return on Sales (ROS). Corporate social responsibility information disclosure affect on firm value that measured by Tobin's Q. Financial performance that measured by ROA and ROE affect on firm value that measured by Tobin's Q, but ROS did not affect on firm value that measured by Tobin's Q. Keywords: Corporate Social Responsibility/CSR, financial performance, firm value, banking

机译：本研究旨在分析和解释企业社会责任信息披露对在印尼证券交易所上市的银行业的财务绩效和企业价值的影响。本研究采用了实证主义方法的定量方法。研究对象是根据人口标准在印尼证券交易所上市的15家银行公司，观察期为2008-2011年。本研究使用从年度报告和财务报表中获得的辅助数据。使用的数据分析是路径分析。研究结果表明，企业社会责任信息披露会影响所有财务绩效指标，即资产回报率（ROA），股本回报率（ROE）和销售回报率（ROS）。企业社会责任信息披露对以托宾Q衡量的公司价值产生影响。以ROA和ROE衡量的财务绩效对以托宾Q衡量的公司价值产生影响，但是ROS对以托宾Q衡量的公司价值没有影响。社会责任/企业社会责任，财务绩效，公司价值，银行业务

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《European Journal of Business and Management》 |2013年第18期|共8页
作者
Sandhika Cipta Bidhari; Ubud Salim; Siti Aisjah;
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Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange

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