THE QUALITY OF VOLUNTARY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE EFFECT ON THE FIRM VALUE OF SERVICE COMPANIES LISTED IN THE INDONESIAN STOCK EXCHANGE
| Main Authors: | Abukosim, Abukosim, Karina Karim, Nina, Marwah, Taufiq, Mukhtaruddin, Mukhtaruddin, Saftiana, Yulia |
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| Format: | Article NonPeerReviewed application/pdf |
| Terbitan: |
GLOBAL SCIENCE AND TECHNOLOGY FORUM (GSTF)
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/3228/1/cover.pdf http://eprints.unsri.ac.id/3228/2/article.pdf http://eprints.unsri.ac.id/3228/ |
Daftar Isi:
- 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