Wiwiek Dianawati and Bambang Tjahjadi and I Made Narsa (2016) Corporate social responsibility as the mediating variable on the relationship Between Environmental Certification And Firm Value. Journal of Applied Economics in Developing Countries, 1 (1). pp. 104-128. ISSN 2354-6417

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Abstract

This study is aimed to describe the CSR programs in Indonesia through empirical evidence that the CSR mediate the environmental certifications toward the firm value. This explanatory research population is the non-service corporations enlisted in Indonesian Stock Market (BEl) between 2010-2012. The study applies non-probability sampling method with the total number of 289 firm years. The method of analysis is SEM (variance-based) using WARP-PLS version 3.0 software. The finding shows that the disclosure of CSR mediates the acquiring of environment certification toward the firm value. It is expected that this study will encourage the government through stock market authority to provide complete direction in making CSR reports referring to universally accepted GRI that will eventually be used in economic decision-making activities for the investor.

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