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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PASAR DENGAN MODERASI EFEKTIVITAS DEWAN KOMISARIS DAN INDEPENDENSI DEWAN KOMISARIS

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PASAR DENGAN MODERASI EFEKTIVITAS DEWAN KOMISARIS DAN INDEPENDENSI DEWAN KOMISARIS
 
Creator Syahidah, Lia Nur
Diana, Nur
Junaidi, Junaidi
 
Description ABSTRACTThis research aims to know out the effect of disclosure of corporate social responsibility on market performance by moderating the effectiveness of the Board of Commissioners and the independence of the Board of Commissioners. The analysis technique used to test the hypothesis is multiple regression. The statistical test used consists of the F test to test the shared variables, the test of determination, and the t test to test partially. Classic assumption test consists of normality test, multicollinearity test, heterocedasticity test, and autocorrelation test. The variables used in this study are Social Responsibility, Effectiveness of the Board of Commissioners, and Independence of the Board of Commissioners. The results showed that the variable disclosure of corporate social responsibility, the effectiveness of the board of commissioners and the independence of the board of commissioners had a significant positive effect on market performance. The results of the next study are that the interaction between disclosure of corporate social responsibility and the effectiveness of the board of commissioners weakens market performance and the interaction between disclosure of corporate social responsibility and the independence of the board of commissioners strengthens market performance. Keywords : Corporate Social Responsibility Disclosure, Effectiveness of Board of Commissioner, Independency of Board of Commissioner, Market Performance.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-08-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4626
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4626/4200
 
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