PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

AJAR

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Field Value
 
Title PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
 
Creator Tenriwaru, Tenriwaru
Nasaruddin, Fadliah
 
Description This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.
 
Publisher Magister Akuntansi, Universitas Atma Jaya Makassar
 
Date 2020-02-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/104
10.35129/ajar.v3i01.104
 
Source AJAR; Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR); 68-87
2656-0410
2654-590X
10.35129/ajar.v3i01
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/104/61
 
Rights Copyright (c) 2020 AJAR
 

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