CSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY
The concept of Corporate Social Responsibility (CSR) has been growing in the recent years in Indonesia. These issues of CSR that was brought up in past cases are especially centered on industries that directly utilize natural resource as their prime material for their business process such as the mi...
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id-itb.:242882017-09-17T14:03:02ZCSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY Badruddin (NIM 19014020 ), Shiddiq Indonesia Final Project INSTITUT TEKNOLOGI BANDUNG https://digilib.itb.ac.id/gdl/view/24288 The concept of Corporate Social Responsibility (CSR) has been growing in the recent years in Indonesia. These issues of CSR that was brought up in past cases are especially centered on industries that directly utilize natural resource as their prime material for their business process such as the mining industry. Past cases such as PT Freeport Indonesia, PT Newmont Minahasia <br /> <br /> Raya, and PT Caltex Pacific Indonesia became proof that local communities became more aware of the responsibility held by the companies as the residuals of their business affect the surrounding environment. This condition put pressures on the mining companies as these environmental issues are draining their expense if not addressed properly in spite of the growing concerns of the investors. The objective of this research is mainly to give a recommendation on operational variables and <br /> <br /> financial performances that could be adjusted to the CSR expense which represents a company’s CSR disclosure, on of the investors’ external indicator before making investment decision. I nspecific the research analyze the effect of Age, Size, ROE, and NPM towards the CSR expense <br /> <br /> of the companies in Indonesian mining industry by using log-level multiple linear regression. The result shows that Age and Size both have a positive correlation and significantly impact the CSR expense, while on the other hand even though they have insignificant impact, ROE and NPM have a negative and positve correlation repsectively to CSR expense of the mining industry in Indonesia. text |
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The concept of Corporate Social Responsibility (CSR) has been growing in the recent years in Indonesia. These issues of CSR that was brought up in past cases are especially centered on industries that directly utilize natural resource as their prime material for their business process such as the mining industry. Past cases such as PT Freeport Indonesia, PT Newmont Minahasia <br />
<br />
Raya, and PT Caltex Pacific Indonesia became proof that local communities became more aware of the responsibility held by the companies as the residuals of their business affect the surrounding environment. This condition put pressures on the mining companies as these environmental issues are draining their expense if not addressed properly in spite of the growing concerns of the investors. The objective of this research is mainly to give a recommendation on operational variables and <br />
<br />
financial performances that could be adjusted to the CSR expense which represents a company’s CSR disclosure, on of the investors’ external indicator before making investment decision. I nspecific the research analyze the effect of Age, Size, ROE, and NPM towards the CSR expense <br />
<br />
of the companies in Indonesian mining industry by using log-level multiple linear regression. The result shows that Age and Size both have a positive correlation and significantly impact the CSR expense, while on the other hand even though they have insignificant impact, ROE and NPM have a negative and positve correlation repsectively to CSR expense of the mining industry in Indonesia. |
format |
Final Project |
author |
Badruddin (NIM 19014020 ), Shiddiq |
spellingShingle |
Badruddin (NIM 19014020 ), Shiddiq CSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY |
author_facet |
Badruddin (NIM 19014020 ), Shiddiq |
author_sort |
Badruddin (NIM 19014020 ), Shiddiq |
title |
CSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY |
title_short |
CSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY |
title_full |
CSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY |
title_fullStr |
CSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY |
title_full_unstemmed |
CSR EXPENSE DISCLOSURE AND CORPORATE FINANCIAL PERFORMANCE IN INDONESIAN MINING INDUSTRY |
title_sort |
csr expense disclosure and corporate financial performance in indonesian mining industry |
url |
https://digilib.itb.ac.id/gdl/view/24288 |
_version_ |
1821844620250710016 |