Puspita, Rita and Fitriani, Lita Yulita (2011) PERAN KEPEMILIKAN SAHAM ATAS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN. Kajian Akuntansi, 6 (1). pp. 55-68. ISSN 1907-1442
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Abstract
This study aims to determine the impact of Corporate Social Responsibility on corporate value and to determine the infl uence of public ownership have a moderating variable in the relationship between corporate social responsibility and corporate value. Using purposive sampling techniques sampling. Companies listed on the Stock Exchange respectively for the years 2006- 2009, provide annual reports and fi nancial statements in a row during the years 2006-2009 in ICMD. According to criteria of the study sample contained 9 of 154 manufacturing companies public as a population. The results showed that the Corporate Social Responsibility signifi cant effect on fi rm value. Public ownership variables as moderating variables can not strengthen or weaken the relationship between CSR and fi rm value, meaning that public ownership does not have any infl uence on the relationship between CSR with public ownership. Keywords: Social Responsibility, Ownership, Corporate Value
| Item Type: | Article |
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| Uncontrolled Keywords: | Social Responsibility, Ownership, Corporate Value |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 03:52 |
| Last Modified: | 20 Jun 2020 03:53 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22802 |
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