PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

The aim of this research is to analyze the influence of corporate social responsibility to firm value and theinfluence of percentage of management ownership as the moderating variable in relations betweencorporate social responsibility and firm value. The samples of this research are the manufacturi...

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Main Authors: Laras Surya Ramadhani, Basuki Hadiprajitno
Format: Article
Language:English
Published: Universitas Diponegoro 2012-05-01
Series:Jurnal Akuntansi dan Auditing
Online Access:https://ejournal.undip.ac.id/index.php/akuditi/article/view/4356
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spelling doaj-833457180cf8482eb7685827314f8d162020-11-24T22:25:04ZengUniversitas DiponegoroJurnal Akuntansi dan Auditing1412-66992549-76502012-05-018217818910.14710/jaa.v8i2.43563930PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEILaras Surya Ramadhani0Basuki Hadiprajitno1Universitas DiponegoroUniversitas DiponegoroThe aim of this research is to analyze the influence of corporate social responsibility to firm value and theinfluence of percentage of management ownership as the moderating variable in relations betweencorporate social responsibility and firm value. The samples of this research are the manufacturing firmslisted in Indonesian Stock Exchange in 2010 and 2011. The samples are collected using purposivesampling method and result 74 firms fulfilling criterion as this research sample. Data analyzed by classicassumption tests and examination hypothesis by multiple linier regression method. The result of thisresearch show that simultaneously the effect of corporate social responsibility, percentage of managementownership and its interaction was significant, but partially only interaction between Corporate SocialResponsibility and percentage of management ownership have an effect as moderating variable thatstrengthen relationship between corporate social responsibility and firm value. Keywords:corporate social responsibility, management ownership, firm valuehttps://ejournal.undip.ac.id/index.php/akuditi/article/view/4356
collection DOAJ
language English
format Article
sources DOAJ
author Laras Surya Ramadhani
Basuki Hadiprajitno
spellingShingle Laras Surya Ramadhani
Basuki Hadiprajitno
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Jurnal Akuntansi dan Auditing
author_facet Laras Surya Ramadhani
Basuki Hadiprajitno
author_sort Laras Surya Ramadhani
title PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
title_short PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
title_full PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
title_fullStr PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
title_full_unstemmed PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
title_sort pengaruh corporate social responsibility terhadap nilai perusahaan dengan prosentase kepemilikan manajemen sebagai variabel moderating pada perusahaan manufaktur yang terdaftar di bei
publisher Universitas Diponegoro
series Jurnal Akuntansi dan Auditing
issn 1412-6699
2549-7650
publishDate 2012-05-01
description The aim of this research is to analyze the influence of corporate social responsibility to firm value and theinfluence of percentage of management ownership as the moderating variable in relations betweencorporate social responsibility and firm value. The samples of this research are the manufacturing firmslisted in Indonesian Stock Exchange in 2010 and 2011. The samples are collected using purposivesampling method and result 74 firms fulfilling criterion as this research sample. Data analyzed by classicassumption tests and examination hypothesis by multiple linier regression method. The result of thisresearch show that simultaneously the effect of corporate social responsibility, percentage of managementownership and its interaction was significant, but partially only interaction between Corporate SocialResponsibility and percentage of management ownership have an effect as moderating variable thatstrengthen relationship between corporate social responsibility and firm value. Keywords:corporate social responsibility, management ownership, firm value
url https://ejournal.undip.ac.id/index.php/akuditi/article/view/4356
work_keys_str_mv AT larassuryaramadhani pengaruhcorporatesocialresponsibilityterhadapnilaiperusahaandenganprosentasekepemilikanmanajemensebagaivariabelmoderatingpadaperusahaanmanufakturyangterdaftardibei
AT basukihadiprajitno pengaruhcorporatesocialresponsibilityterhadapnilaiperusahaandenganprosentasekepemilikanmanajemensebagaivariabelmoderatingpadaperusahaanmanufakturyangterdaftardibei
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