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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
 
Creator Fajria, Nur Za’ima
Malikah, Anik
Afifudin, Afifudin
 
Description The crux of the discussion presented in this study is the lack of focus/management on CSR. Companies view CSR as an issue that will affect the value of the company itself. This study aims to determine: the impact of CSR on firm value, the impact of environmental CSR parameters on firm value, the impact of community CSR parameters on firm value, the impact of employment CSR parameters on firm value, and the impact of CSR on the company. value with management participation as a moderating variable.            The research method used is the causal associative method. The population in this study included 70 leading companies, while the samples of this study was 31 companies that had completed data for analysis. The analysis techniques are simple linear regression, moderate regression analysis and multiple regression.            The results of this study indicate that: CSR insignificant effect on company value. Environment CSR parameters have a insignificant effect on company value. The CSR community parameter has a insignificant effect on business value. Employment CSR parameters have insignificant effect on company value. Management ownership as a moderating variable is unable to mitigate the impact of CSR on business value.Keywords: CSR, corporate value, environment, society, environment, management
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-09
 
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/15128
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15128/11310
 
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