The purpose of this study is to determine the influence of corporate social responsibility disclosure and profitability on firm value in the IDX30 from 2012 until 2016. Sampel in this study amounted to 14 companies by using purposive sampling technique. The data analysis method was the multiple regresian analysis using the spss 16 program. The research result in hypothesis testing with a level …
CSR disclosure is an important topic that proves whether the company is responsible for economic, environmental and social factors or not. Company activities have an impact that can harm stakeholders, especially those around the company. Therefore the company must disclose its social activities into social responsibility reports to prove the company's commitment to the economy, environment …
Information earnings, a key element in the inancial statement, as stated in the Statement of Financial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictive value. Earnings management can be applied in the preparation of inancial statements through creative accounting practices, the choice of accounting methods, the classiication of accounting systems…
This article tries to compare corporate social responsibility activies conducted by two extractive corporations operating in coal mining and processing pulp and paper. The program are estabilished as corporate attention to developing wealfare of communities around the companies. The analisys of the program are more focused on the corporations' CSR external activities. It is devided into several…
The emergence of venture filantropi had made it necessary to addopt tecniques that worked well for venture capital firms in the 1990s. The shift mainly characterized by a deeper interaction between by the givers and the beneficiaries, longer-term involvement, as well as emphasis on measurable results. The trend toward venture filontropi in the field of charity is growing though still small, wit…
This article is a part of the report present lessons learned from the corporate involvement [CI] initiative of the ford foundation, an effort that sought to demonstrate that bussinesses could use core operating resources and competencies in ways that contribute to large-scale improvement in income and assets for law-income people, while benefitting business. The CI initiative was intended to de…