TY  - JOUR
AB  - Purpose The purpose of this study is to examine the relationship of corporate governance and corporate profitability on corporate value with corporate social responsibility (CSR) disclosure as the intervening variable.Design/methodology/approach The population of this study was all companies listed in Indonesia, China and India Stock Exchange in 2013-2016. The inferential statistics used in this study applied the partial least square-based (PLS-based) structural equation model (SEM) method with PLS. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study.Findings In Indonesia, corporate governance and corporate profitability have a significant and positive effect on CSR disclosure. Similarly, CSR disclosure and corporate profitability have a significant and positive impact on corporate value. Corporate governance indirectly influences corporate value, through mediation CSR disclosure. In China, corporate governance and corporate profitability have a significant and positive effect on CSR disclosure. Similarly, CSR disclosure and corporate governance have a significant and positive impact on corporate value. Corporate profitability indirectly affects corporate value, through mediation CSR disclosure. In India, corporate governance and corporate profitability have a significant and positive effect on CSR disclosure. The same thing is seen that CSR disclosure has a significant and positive effect on corporate value. Corporate governance and corporate profitability influence indirectly corporate value, through mediation CSR disclosure.Originality/value The study is one of the few studies to investigate and compare the relationship between corporate governance, corporate profitability, CSR and corporate value. The originality of this study is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar study was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the corporate profitability variable, ROA and ROE were used as the indicators. The originality of this study is that it is a comparative study in three countries in Asia, namely, China, India and Indonesia. The three countries have the highest population and highest economic growth in the past five years.
VL  - 16
IS  - 7
SN  - 1747-1117
DO  - 10.1108/SRJ-08-2017-0160
UR  - https://doi.org/10.1108/SRJ-08-2017-0160
AU  - Purbawangsa Ida Bagus Anom
AU  - Solimun Solimun
AU  - Fernandes Adji Achmad Reinaldo
AU  - Mangesti Rahayu Sri
PY  - 2019
Y1  - 2019/01/01
TI  - Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016)
T2  - Social Responsibility Journal
PB  - Emerald Publishing Limited
SP  - 983
EP  - 999
Y2  - 2024/09/24
ER  -