{"id":"https://openalex.org/W7204587366","doi":"https://doi.org/10.71417/j-sime.v3i1.2209","title":"Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia)","display_name":"Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia)","publication_year":2026,"publication_date":"2026-08-29","ids":{"openalex":"https://openalex.org/W7204587366","doi":"https://doi.org/10.71417/j-sime.v3i1.2209"},"language":"id","primary_location":{"id":"doi:10.71417/j-sime.v3i1.2209","doi":"https://doi.org/10.71417/j-sime.v3i1.2209","is_oa":true,"landing_page_url":"https://doi.org/10.71417/j-sime.v3i1.2209","pdf_url":null,"source":{"id":"https://openalex.org/S5407048486","display_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","issn_l":"3064-2264","issn":["3064-2264"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.71417/j-sime.v3i1.2209","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041787918","display_name":"Ika Putri Wulandari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35304288","display_name":"Universitas Halu Oleo","ror":"https://ror.org/02j4mf075","country_code":"ID","type":"education","lineage":["https://openalex.org/I35304288"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ika Putri Wulandari","raw_affiliation_strings":["Universitas Halu Oleo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Halu Oleo","institution_ids":["https://openalex.org/I35304288"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073881936","display_name":"Nasrullah Dali","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35304288","display_name":"Universitas Halu Oleo","ror":"https://ror.org/02j4mf075","country_code":"ID","type":"education","lineage":["https://openalex.org/I35304288"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nasrullah Dali","raw_affiliation_strings":["Universitas Halu Oleo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Halu Oleo","institution_ids":["https://openalex.org/I35304288"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5135293024","display_name":"Safaruddin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35304288","display_name":"Universitas Halu Oleo","ror":"https://ror.org/02j4mf075","country_code":"ID","type":"education","lineage":["https://openalex.org/I35304288"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Safaruddin","raw_affiliation_strings":["Universitas Halu Oleo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Halu Oleo","institution_ids":["https://openalex.org/I35304288"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I35304288"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.59591239,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"1","first_page":"1653","last_page":"1663"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9900000095367432},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9549999833106995},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.9459999799728394},{"id":"https://openalex.org/keywords/book-value-to-price-ratio","display_name":"book value to price ratio","score":0.722000002861023},{"id":"https://openalex.org/keywords/post-pandemic-economic-recovery","display_name":"post-pandemic economic recovery","score":0.9269999861717224},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.5389999747276306},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7549999952316284}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.791700005531311},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.67330002784729},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.27630001306533813},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.2651999890804291},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.21089999377727509},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.18410000205039978},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17759999632835388},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.17710000276565552},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.16529999673366547},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.1379999965429306}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.71417/j-sime.v3i1.2209","doi":"https://doi.org/10.71417/j-sime.v3i1.2209","is_oa":true,"landing_page_url":"https://doi.org/10.71417/j-sime.v3i1.2209","pdf_url":null,"source":{"id":"https://openalex.org/S5407048486","display_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","issn_l":"3064-2264","issn":["3064-2264"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.71417/j-sime.v3i1.2209","doi":"https://doi.org/10.71417/j-sime.v3i1.2209","is_oa":true,"landing_page_url":"https://doi.org/10.71417/j-sime.v3i1.2209","pdf_url":null,"source":{"id":"https://openalex.org/S5407048486","display_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","issn_l":"3064-2264","issn":["3064-2264"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2999417023","https://openalex.org/W6986310146","https://openalex.org/W4406343734","https://openalex.org/W4386621064","https://openalex.org/W2564376265","https://openalex.org/W7014537649","https://openalex.org/W1564231516","https://openalex.org/W7222873024","https://openalex.org/W2336446963","https://openalex.org/W3181680074"],"abstract_inverted_index":{"Penelitian":[0,37],"ini":[1,38,109],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"dan":[5,88,156],"menganalisis":[6],"pengaruh":[7],"pengungkapan":[8,100,142],"Corporate":[9],"Social":[10],"Responsibility":[11],"(CSR)":[12],"terhadap":[13,105],"nilai":[14,106],"perusahaan":[15,17,32,66],"pada":[16,128],"Badan":[18],"Usaha":[19],"Milik":[20],"Negara":[21],"(BUMN)":[22],"yang":[23,45,49,63,83,124,134,144,154,160],"terdaftar":[24],"di":[25],"Bursa":[26],"Efek":[27],"Indonesia":[28],"periode":[29],"2022-2024.":[30],"Nilai":[31],"diproksikan":[33],"dengan":[34,42,51,67],"menggunakan":[35,39,73,78],"PBV.":[36],"pendekatan":[40],"kuantitatif":[41],"data":[43,76],"sekunder":[44],"berupa":[46],"laporan":[47,52,55],"tahunan":[48],"lengkap":[50],"keuangan":[53,116],"serta":[54,140],"keberlanjutan.":[56],"Sampel":[57],"ditentukan":[58],"melalui":[59,92],"metode":[60],"purposive":[61],"sampling":[62],"menghasilkan":[64],"23":[65],"total":[68],"69":[69],"observasi.":[70],"Data":[71],"dianalisis":[72],"analisis":[74],"regresi":[75],"panel":[77],"Random":[79],"Effect":[80],"Model":[81],"(REM)":[82],"dipilih":[84],"berdasarkan":[85],"uji":[86,89],"Hausman":[87],"Lagrange":[90],"Multiplier":[91],"software":[93],"E-Views":[94],"12.":[95],"Hasil":[96],"penelitian":[97],"menunjukkan":[98],"bahwa":[99],"CSR":[101,138,143],"tidak":[102,164],"berpengaruh":[103],"signifikan":[104],"perusahaan.":[107],"Hal":[108],"disebabkan":[110],"investor":[111,127],"masih":[112],"lebih":[113],"memprioritaskan":[114],"informasi":[115],"dibandingkan":[117],"aktivitas":[118],"CSR,":[119],"kondisi":[120],"pemulihan":[121],"ekonomi":[122],"pascapandemi":[123],"mengalihkan":[125],"fokus":[126],"kinerja":[129],"keuangan,":[130],"adanya":[131],"kasus":[132],"korupsi":[133],"menurunkan":[135],"kredibilitas":[136],"program":[137],"BUMN,":[139],"kecenderungan":[141],"bersifat":[145],"seremonial":[146],"sebagai":[147],"bentuk":[148],"kepatuhan":[149],"regulasi":[150],"tanpa":[151],"evaluasi":[152],"dampak":[153],"memadai":[155],"perbedaan":[157],"karakteristik":[158],"antarsektor":[159],"membuat":[161],"respons":[162],"pasar":[163],"seragam.":[165]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-29T00:00:00"}
