Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia

Research Article

Corporate Social Responsibility Disclosure and Company Value on Company Palm Oil in Indonesia

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  • @INPROCEEDINGS{10.4108/eai.4-11-2022.2329880,
        author={Ika Berty Apriliyani and Meutia  Meutia and Muhamad  Taqi and Lia  Uzliawati},
        title={Corporate Social Responsibility Disclosure and Company Value on Company Palm Oil in Indonesia},
        proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICOSTELM},
        year={2023},
        month={9},
        keywords={company value csrd company size sales growth},
        doi={10.4108/eai.4-11-2022.2329880}
    }
    
  • Ika Berty Apriliyani
    Meutia Meutia
    Muhamad Taqi
    Lia Uzliawati
    Year: 2023
    Corporate Social Responsibility Disclosure and Company Value on Company Palm Oil in Indonesia
    ICOSTELM
    EAI
    DOI: 10.4108/eai.4-11-2022.2329880
Ika Berty Apriliyani1,*, Meutia Meutia2, Muhamad Taqi2, Lia Uzliawati2
  • 1: Universitas Lancang Kuning, Indonesia, Universitas Sultan Ageng Tirtayasa, Indonesia
  • 2: Universitas Sultan Ageng Tirtayasa, Indonesia
*Contact email: bertyrazali@gmail.com

Abstract

The purpose of this study is to see the effect of CSRD, company size, and sales growth on firm value in palm oil companies listed on the Indonesia Stock Exchange for the 2016-2019 period. It is hoped that this research information will be useful for companies, especially palm oil companies, regarding the effect of CSR, company size, and sales growth on company value. Researchers used quantitative research methods. The object of this research is the disclosure of CSR, company size, and sales growth of palm oil companies listed on the IDX for the 2016 - 2019 period. Researchers use secondary data sources in the form of company financial statements. The conclusion from this research is that from the three variables studied, only two variables that affect firm value are CSR variables and sales growth, while the variables that do not have an impact on firm value are firm size.