CSR: Expenses or Benefits for Corporation

Etty, Indriani (2018) CSR: Expenses or Benefits for Corporation. IC Insuring Sustainable Business Strategy. ISSN 979-26-0284-4

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Abstract

Most companies consider corporate social responsibility (CSR) as a burden that reduces earnings and some other companies consider CSR as an investment that contributes positively to the company in the long run. This study aims to fill the research gap between Corporate Social Responsibility and corporate value. This research was conducted on companies listing in Indonesia Stock Exchange. The data used is panel data in 2012-2014 with purposive sampling method. Data collection used by documentaries and literature. Data were analyzed by path analysis technique. The results show that the higher index of CSR activity disclosure in the company's annual report gives a positive effect on the reputation of the company that will eventually increase the value of the company. The finding of this research is that CSR gives benefit to company value and reputation as CSR mediator to create corporate value.

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