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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...

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Main Authors: Yuwita, Amelia Desy Ratna, Kalanjati, Devi Sulistyo
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/21006/1/shsconf_four2017%201%207iii.pdf
http://repo.uum.edu.my/21006/
http://doi.org/10.1051/shsconf/20173404004
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id my.uum.repo.21006
record_format eprints
spelling my.uum.repo.210062017-02-23T01:31:39Z http://repo.uum.edu.my/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 http://repo.uum.edu.my/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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
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
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.
format Conference or Workshop Item
author Yuwita, Amelia Desy Ratna
Kalanjati, Devi Sulistyo
author_facet Yuwita, Amelia Desy Ratna
Kalanjati, Devi Sulistyo
author_sort Yuwita, Amelia Desy Ratna
title 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_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_sort association between corporate social responsibility disclosure of cigarette company and company’s financial performance
publishDate 2017
url http://repo.uum.edu.my/21006/1/shsconf_four2017%201%207iii.pdf
http://repo.uum.edu.my/21006/
http://doi.org/10.1051/shsconf/20173404004
_version_ 1644283119807758336
score 13.2014675

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