The association between corporate social responsibility disclosure of cigarette company and company’s financial performance
This research examines the association between Corporate Social Responsibility (CSR) disclosure and financial performances-Return on Assets (ROA), Return on Equity (ROE), and Stock Return-within the cigarette companies listed on Indonesian Stock Exchange.This research used 3 cigarettes companies; PT...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/21006/1/shsconf_four2017%201%207iii.pdf |
| _version_ | 1825804480013139968 |
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| author | Yuwita, Amelia Desy Ratna Kalanjati, Devi Sulistyo |
| author_facet | Yuwita, Amelia Desy Ratna Kalanjati, Devi Sulistyo |
| author_sort | Yuwita, Amelia Desy Ratna |
| collection | UUM |
| description | This research examines the association between Corporate Social Responsibility (CSR) disclosure and financial performances-Return on Assets (ROA), Return on Equity (ROE), and Stock Return-within the cigarette companies listed on Indonesian Stock Exchange.This research used 3 cigarettes companies; PT Gudang Garam Tbk., PT Hanjaya Mandala Sampoerna Tbk., and PT Bentoel Internasional Investama. Simple linear regression is used to examine the association between CSR disclosure and the cigarettes companies’ financial performance.The study reveals that the disclosure of CSR only has positive influences toward Return on Assets; yet, it does not correlate with the Return on Equity and Stock Return. |
| first_indexed | 2024-07-04T06:16:13Z |
| format | Conference or Workshop Item |
| id | uum-21006 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:16:13Z |
| publishDate | 2017 |
| record_format | eprints |
| spelling | uum-210062017-02-23T01:31:39Z https://repo.uum.edu.my/id/eprint/21006/ The association between corporate social responsibility disclosure of cigarette company and company’s financial performance Yuwita, Amelia Desy Ratna Kalanjati, Devi Sulistyo HF5601 Accounting This research examines the association between Corporate Social Responsibility (CSR) disclosure and financial performances-Return on Assets (ROA), Return on Equity (ROE), and Stock Return-within the cigarette companies listed on Indonesian Stock Exchange.This research used 3 cigarettes companies; PT Gudang Garam Tbk., PT Hanjaya Mandala Sampoerna Tbk., and PT Bentoel Internasional Investama. Simple linear regression is used to examine the association between CSR disclosure and the cigarettes companies’ financial performance.The study reveals that the disclosure of CSR only has positive influences toward Return on Assets; yet, it does not correlate with the Return on Equity and Stock Return. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/21006/1/shsconf_four2017%201%207iii.pdf Yuwita, Amelia Desy Ratna and Kalanjati, Devi Sulistyo (2017) The association between corporate social responsibility disclosure of cigarette company and company’s financial performance. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173404004 doi:10.1051/shsconf/20173404004 doi:10.1051/shsconf/20173404004 |
| spellingShingle | HF5601 Accounting Yuwita, Amelia Desy Ratna Kalanjati, Devi Sulistyo The association between corporate social responsibility disclosure of cigarette company and company’s financial performance |
| title | The association between corporate social responsibility disclosure of cigarette company and company’s financial performance |
| title_full | The association between corporate social responsibility disclosure of cigarette company and company’s financial performance |
| title_fullStr | The association between corporate social responsibility disclosure of cigarette company and company’s financial performance |
| title_full_unstemmed | The association between corporate social responsibility disclosure of cigarette company and company’s financial performance |
| title_short | The association between corporate social responsibility disclosure of cigarette company and company’s financial performance |
| title_sort | association between corporate social responsibility disclosure of cigarette company and company s financial performance |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/21006/1/shsconf_four2017%201%207iii.pdf |
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