Fahrunisa, Rikza and Sutoyo, Sutoyo (2016) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI. Kajian Akuntansi, 11 (2). pp. 144-156. ISSN 1907-1442
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Abstract
Entire companies in Indonesia increasingly required to provide transparent information on their social activities. So there is the issue of Corporate Social Responsibility (CSR) in recent years increasingly discussed with increasing awareness of the company to disclose its social activities. Corporate Social Responsibility (CSR) is a commitment of the company or the business world to participate in the sustainable economic development that takes into account corporate social responsibility and focuses on the balance between attention to aspects of economic, social, and environmental. The aims of this research are to know ;1) the infl uence of corporate social responsibility (CSR) Disclosure to fi rm value,and2) the infl uence of leverage as the moderating variables in relation between corporate social responsibility and fi rm value. The research sample is mining sector in period 2013, 2014, 2015 by using purposive sampling method. There are 95 companies fulfi lling criterion as this research sample. The research data was analyzed using moderated regression analysis with SPSS version 22. The results of this research showed that corporate social responsibility had a effect on fi rm value. Leverage for moderating proxies by debt to equity ratio were not a moderating variable in relation between CSR and fi rm value. Keywords: Corporate social responsibility (CSR) Disclosure, Firm value, Leverage
| Item Type: | Article |
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| Uncontrolled Keywords: | Corporate social responsibility (CSR) Disclosure, Firm value, Leverage |
| 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 04:43 |
| Last Modified: | 20 Jun 2020 04:44 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22821 |
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