THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ITS IMPACT ON FIRM’S OPERATING EFFICIENCY, INCOME TAX, AND STOCK PRICE

Apriansah, Apriansah and Sugiharto, Toto THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ITS IMPACT ON FIRM’S OPERATING EFFICIENCY, INCOME TAX, AND STOCK PRICE. Skripsi Program Studi Manajemen. (Submitted)

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Abstract

The primary objective of the firm is to earn maximum profit or to maximize shareholder wealth. Profit, in accordance with the principle of going concern, was required to maintain firm’s existence and, in turn, firm’s expansion and development. One way that can be accomplished by a firm in order to achieve a satisfactory level of profit is to make a positive contribution to the social environment, or better known as corporate social responsibility (CSR). This study generally aims to analyze the effect of the implementation of CSR on stock prices and income taxes either directly and indirectly through operating efficiency. In particular, objectives of this study were to analyze (i) the direct effect of CSR implementation on corporate stock prices, (ii) the indirect effect of CSR implementation on corporate stock prices through corporate operating efficiency, (ii) the direct effect of CSR implementation on corporate income tax, and (iv) the indirect effect of CSR implementation on corporate income taxes through corporate operating efficiency.

Item Type: Article
Uncontrolled Keywords: Corporate Social Responsibility (CSR); operating efficiency, stock price; corporate income tax
Subjects: A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi > Program Studi Manajemen
Depositing User: Mr Reza Chandra
Date Deposited: 01 Mar 2014 09:43
Last Modified: 01 Mar 2014 09:43
URI: http://repository.gunadarma.ac.id/id/eprint/1382

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