The Effect of corporate social responsibility disclosure on the company value

Diar Umbara Jati; Ono Tarsono

doi:10.36407/jpafm.v3i2.1618

Diar Umbara Jati Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta Indonesia
Ono Tarsono Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta Indonesia

DOI: https://doi.org/10.36407/jpafm.v3i2.1618

Keywords: Corporate Social Responsibility (CSR), and Corporate Values

Abstract

Purpose: This study aims to prove whether disclosing Corporate Social Responsibility (CSR) affects PT BS's company value from 2015 to 2020.

Methods: This study uses a quantitative research type with a descriptive approach, processed using the SPSS version 25 program. The data used in this study are secondary. This study uses a sample of PT BS from 2015-2020. The data collection technique uses official documentation from the Indonesia Stock Exchange (IDX) website.

Findings: The study's results prove that disclosure of Corporate Social Responsibility (CSR), measured by the Global Reporting Initiative (GRI) G4, significantly affects Company Value.

Practical Implications: This study confirms that consistent communication of CSR activities fulfills social responsibility and attracts investor interest. By increasing the transparency of CSR reports, companies can strengthen their reputation and build stakeholder trust, potentially increasing company value in the long term.