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Integrating Corporate Social Responsibility Disclosure and Environmental Performance for Firm Value: An Indonesia Study

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Complex, Intelligent and Software Intensive Systems (CISIS 2021)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 278))

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Abstract

The firm value is the basis for achieving short, medium, and long-term goals. It empowers the company to compete so that it maximizes its value. This study aims to investigate which variables can increase the firm value. The samples were 165 annual reports of manufacturing companies in 2015–2019. It is analyzed using a structural equation model. The research results proved that corporate social responsibility disclosure affects financial performance. On the other hand, environmental performance did not affect financial performance. The variables of corporate social responsibility disclosure and environmental performance affected firm value. Meanwhile, financial performance did not affect firm value. It means that firm value can only be influenced by the corporate social responsibility disclosure and environmental performance so that it can influence investors’ perceptions of manufacturing companies.

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Author information

Authors and Affiliations

  1. Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia

    Maya Indriastuti

  2. Universitas Diponegoro, Jalan Erlangga Tengah, Pleburan, Semarang, Indonesia

    Maya Indriastuti & Anis Chariri

Authors
  1. Maya Indriastuti
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  2. Anis Chariri
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Corresponding author

Correspondence to Maya Indriastuti .

Editor information

Editors and Affiliations

  1. Department of Information and Communication Engineering, Fukuoka Institute of Technology, Fukuoka, Japan

    Leonard Barolli

  2. Department of Information Security Engineering, Soonchunhyang University, Asan, Korea (Republic of)

    Kangbin Yim

  3. Faculty of Bussiness Administration, Rissho University, Tokyo, Japan

    Tomoya Enokido

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Indriastuti, M., Chariri, A. (2021). Integrating Corporate Social Responsibility Disclosure and Environmental Performance for Firm Value: An Indonesia Study. In: Barolli, L., Yim, K., Enokido, T. (eds) Complex, Intelligent and Software Intensive Systems. CISIS 2021. Lecture Notes in Networks and Systems, vol 278. Springer, Cham. https://doi.org/10.1007/978-3-030-79725-6_43

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