The Influence of financial performance and corporate social responsibility on the firm value
Erni Rohmawati; Elloni Shenurti
Sekolah Tinggi Ilmu Ekonomi Indonesia
Abstract
The purpose of this study was to determine whether the company-s financial performance mediates the relationship between corporate social responsibility (CSR) on firm value. The research was conducted by taking a sample of 8 companies listed in Indonesia Stock Exchange 2013-2017 for food and beverage sector company. Sampling was done by purposive sampling method. The analysis technique used is regression of panel data. Based on the analysis found that the financial performance variable is not significant to firm value, only CSR is related to firm value.
Keywords: financial performance, corporate social responsibility, firm value
Topic: Accounting Education