The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance

Main Article Content

Suwandi Ng Universitas Atma Jaya Makassar, Indonesia
Ana Mardiana Universitas Atma Jaya Makassar, Indonesia
Ervina Ottong Universitas Atma Jaya Makassar, Indonesia

Abstract

Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance.


Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique.


Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance.


Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively.


Keywords: Corporate social responsibility, Environmental Performance, Corporate Value


Paper Type Research Result

Article Details

How to Cite
Ng, S., Mardiana, A., & Ottong, E. (2024). The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance. Contemporary Journal on Business and Accounting, 4(1), 49-68. https://doi.org/10.58792/cjba.v4i1.50

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