CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange)

Isnalita, NIDN. 0022086605 and I Made Narsa, NIDN. 0027066503 (2017) CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange). Asian Journal of Accounting Research, 2 (2). pp. 8-14. ISSN 2443-4175

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Abstract

This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.

Item Type: Article
Uncontrolled Keywords: Corporate Social Responsibility, Customer loyalty, Firm values
Subjects: H Social Sciences > H Social Sciences (General) > H1-99 Social sciences (General)
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation > HG4551-4598 Stock exchanges
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM/NIDN
Isnalita, NIDN. 0022086605UNSPECIFIED
I Made Narsa, NIDN. 0027066503UNSPECIFIED
Depositing User: Tn Sugeng Riyanto
Date Deposited: 19 Jul 2019 09:27
Last Modified: 19 Jul 2019 09:27
URI: http://repository.unair.ac.id/id/eprint/85224
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