Corporate Social Responsibility And Financial Ratio on Market Value Added
The purpose of this study is to empirically examine the Effect of Corporate Social Responsibility (CSR) and Financial Ratio on Market Value Added (MVA), both simultaneously and partially. This research was conducted using a sample of 33 companies winning 2016 CSR and Top CSR 2017 Appreciation by det...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Yayasan Ilomata
2020-10-01
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| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/147 |
| _version_ | 1818531457451163648 |
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| author | Diyah Santi Hariyani L. H. Almira Salatnaya D.Dwi Mardani |
| author_facet | Diyah Santi Hariyani L. H. Almira Salatnaya D.Dwi Mardani |
| author_sort | Diyah Santi Hariyani |
| collection | DOAJ |
| description | The purpose of this study is to empirically examine the Effect of Corporate Social Responsibility (CSR) and Financial Ratio on Market Value Added (MVA), both simultaneously and partially. This research was conducted using a sample of 33 companies winning 2016 CSR and Top CSR 2017 Appreciation by determining their samples (purposive sampling) because there were certain considerations over a period of 2 years (2015-2016).
The results of this study indicate that simultaneously the effect of CSR and Financial Ratio together does not significantly influence Market Value Added (MVA). And partially ISO9001, ISO14001, ISO26000, OHSAS18001, Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), Total Asset Turnover and Return on Sales do not significantly influence MVA. While partially only ESOP has a significant effect on MVA. |
| first_indexed | 2024-12-11T17:32:43Z |
| format | Article |
| id | doaj.art-d7862a61ee624ef09c0f4ef21efa1cb1 |
| institution | Directory Open Access Journal |
| issn | 2714-9838 2714-9846 |
| language | English |
| last_indexed | 2024-12-11T17:32:43Z |
| publishDate | 2020-10-01 |
| publisher | Yayasan Ilomata |
| record_format | Article |
| series | Ilomata International Journal of Tax and Accounting |
| spelling | doaj.art-d7862a61ee624ef09c0f4ef21efa1cb12022-12-22T00:56:46ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462020-10-011425626310.52728/ijtc.v1i4.147147Corporate Social Responsibility And Financial Ratio on Market Value AddedDiyah Santi Hariyani0L. H. Almira Salatnaya1D.Dwi Mardani2PGRI Madiun University Muhammadiyah high school of economics in TubanPGRI Madiun University The purpose of this study is to empirically examine the Effect of Corporate Social Responsibility (CSR) and Financial Ratio on Market Value Added (MVA), both simultaneously and partially. This research was conducted using a sample of 33 companies winning 2016 CSR and Top CSR 2017 Appreciation by determining their samples (purposive sampling) because there were certain considerations over a period of 2 years (2015-2016). The results of this study indicate that simultaneously the effect of CSR and Financial Ratio together does not significantly influence Market Value Added (MVA). And partially ISO9001, ISO14001, ISO26000, OHSAS18001, Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), Total Asset Turnover and Return on Sales do not significantly influence MVA. While partially only ESOP has a significant effect on MVA.https://www.ilomata.org/index.php/ijtc/article/view/147corporate social responsibility, financial ratio, market value added |
| spellingShingle | Diyah Santi Hariyani L. H. Almira Salatnaya D.Dwi Mardani Corporate Social Responsibility And Financial Ratio on Market Value Added Ilomata International Journal of Tax and Accounting corporate social responsibility, financial ratio, market value added |
| title | Corporate Social Responsibility And Financial Ratio on Market Value Added |
| title_full | Corporate Social Responsibility And Financial Ratio on Market Value Added |
| title_fullStr | Corporate Social Responsibility And Financial Ratio on Market Value Added |
| title_full_unstemmed | Corporate Social Responsibility And Financial Ratio on Market Value Added |
| title_short | Corporate Social Responsibility And Financial Ratio on Market Value Added |
| title_sort | corporate social responsibility and financial ratio on market value added |
| topic | corporate social responsibility, financial ratio, market value added |
| url | https://www.ilomata.org/index.php/ijtc/article/view/147 |
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