Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating
The purpose of this study was to determine the effect of corporate social responsibility disclosure on firm value with profitability as a moderating variable. The sample used in the study was 90 observations from the basic industrial and chemical manufacturing companies listed on the Indonesia Stock...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Merdeka Malang
2019-12-01
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| Series: | AFRE (Accounting and Financial Review) |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/afr/article/view/3261 |
| _version_ | 1828216984797446144 |
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| author | Ida Nuryana Elisabet Bhebhe |
| author_facet | Ida Nuryana Elisabet Bhebhe |
| author_sort | Ida Nuryana |
| collection | DOAJ |
| description | The purpose of this study was to determine the effect of corporate social responsibility disclosure on firm value with profitability as a moderating variable. The sample used in the study was 90 observations from the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data in the study came from the secondary data obtained through technical documentation. The data of this study was to qualify the classical assumption and moderated regression analysis (MRA) test requirements. the results of the analysis show that the corporate social responsibility disclosure does not affect the company value and profitability can moderate the relationship between corporate social responsibility disclosure and company value.
DOI: https://doi.org/10.26905/afr.v2i2.3261 |
| first_indexed | 2024-04-12T15:39:47Z |
| format | Article |
| id | doaj.art-3a1f33f83b4f444aac264959a70f837b |
| institution | Directory Open Access Journal |
| issn | 2598-7763 2598-7771 |
| language | English |
| last_indexed | 2024-04-12T15:39:47Z |
| publishDate | 2019-12-01 |
| publisher | University of Merdeka Malang |
| record_format | Article |
| series | AFRE (Accounting and Financial Review) |
| spelling | doaj.art-3a1f33f83b4f444aac264959a70f837b2022-12-22T03:26:50ZengUniversity of Merdeka MalangAFRE (Accounting and Financial Review)2598-77632598-77712019-12-012214214610.26905/afr.v2i2.32611847Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel ModeratingIda Nuryana0Elisabet BhebheUniversitas Kanjuruhan MalangThe purpose of this study was to determine the effect of corporate social responsibility disclosure on firm value with profitability as a moderating variable. The sample used in the study was 90 observations from the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data in the study came from the secondary data obtained through technical documentation. The data of this study was to qualify the classical assumption and moderated regression analysis (MRA) test requirements. the results of the analysis show that the corporate social responsibility disclosure does not affect the company value and profitability can moderate the relationship between corporate social responsibility disclosure and company value. DOI: https://doi.org/10.26905/afr.v2i2.3261https://jurnal.unmer.ac.id/index.php/afr/article/view/3261disclosure of csr, profitability, company value |
| spellingShingle | Ida Nuryana Elisabet Bhebhe Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating AFRE (Accounting and Financial Review) disclosure of csr, profitability, company value |
| title | Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating |
| title_full | Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating |
| title_fullStr | Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating |
| title_full_unstemmed | Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating |
| title_short | Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating |
| title_sort | pengungkapan corporate social responsibility terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating |
| topic | disclosure of csr, profitability, company value |
| url | https://jurnal.unmer.ac.id/index.php/afr/article/view/3261 |
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