Disclosure of social responsibility and environmental performance in relation mediation debt and size of its value in manufacturing companies listed in Indonesia stock exchange

Yuliana, Indah (2015) Disclosure of social responsibility and environmental performance in relation mediation debt and size of its value in manufacturing companies listed in Indonesia stock exchange. Advances in Environmental Biology, 9 (23). pp. 95-97. ISSN 1998-1066

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Abstract

Business developments indicate a paradigm shift in business. The emergence of the discourse of sustainability efforts require management to enhance corporate value both from the economic, social, environmental conservation also. The management of the company to shift the effort to build a value based on stakeholder based strategy, which is to build corporate value while taking into account and consider the interests of stakeholders in the framework of achieving corporate goals. The purpose of this study was (1) Reviewing and analyzing the mediation of social responsibility disclosure on the effect of company size on the value of the company (2) Assess and analyze the mediating influence of environmental performance on company size and corporate debt to corporate value. This research is an explanatory research that aims to explain the causal relationship between variables through hypothesis testing using a quantitative approach. Sampling using purposive sampling technique to sample (sample saturated) amounted to 15 companies with observation for 3 years. Methods of data analysis using Generalized Structure Component Analysis (GSCA). The results showed (1) Disclosure of corporate social responsibility is proven as a mediation size of the company on firm value. (2) The environmental performance proved to be a mediation size companies and corporate debt to corporate value.

Item Type:	Journal Article
Keywords:	Debt; size of the company; the disclosure of social responsibility; environmental performance and corporate value
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150299 Banking, Finance and Investment not elsewhere classified
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Faizuddin Harliansyah
Date Deposited:	06 Jun 2018 14:11

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