APRESIA, Angelly (2023) The Effect of Corporate Social Responsibility Disclosure on Financial Performance and Firm Value (Comparative Study on Indonesian and Japanese Companies). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

The purpose of this study was to analyse the effect of Corporate Social Responsibility (CSR) disclosure on financial performance and firm value as well as comparing it between Indonesian companies and Japanese companies. The representative variables were Corporate Social Responsibility (CSR), financial performance was measured by Return on Assets (ROA), and firm value was measured by Tobin's Q. The population used in this study is Indonesian companies and Japanese companies. The research used purposive sampling method to determine the selection in order to obtain 17 samples of Indonesian companies and 18 samples of Japanese companies. The hypothesis in this study was tested using simple linear regression analysis by operating SPSS. The results showed that Corporate Social Responsibility (CSR) disclosure has a negative effect on financial performance in Indonesian companies and positive effect in Japanese companies. The results also showed that Corporate Social Responsibility has a positive effect on firm value in Indonesian companies and negative effect in Japanese companies. A difference test was carried out by using the Mann Whitney test, and the results showed that there is significant difference between Corporate Social Responsibility (CSR) disclosure in Indonesian and Japanese companies.

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