Hijriah, Amanah (2019) Pengaruh Pengungkapan Csr Terhadap Nilai Tambah Pasar Dengan Modal Intelektual Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini untuk menguji dan menganalisis efek dari pengungkapan CSR terhadap nilai tambah pasar (MVA) melalui pengelolaan modal intelektual (VAIC). Riset ini menggunakan metode purposive sampling pada seluruh perusahaan terdaftar di BEI 2015-2017 dan teknik analisis regresi berjenjang. Hasilnya VAIC memoderasi CSR dan MVA dikarenakan VAIC terbukti menjadi aset strategis yang penting bagi keberlanjutan dan keunggulan perusahaan. CSR memiliki dampak yang signifikan terhadap MVA melalui pengelolaan modal intelektual. CSR dan VAIC diharapkan menjadi informasi yang diungkapkan baik didalam annual report (AR) maupun sustainability report (SR), sehingga informasi ini menjadi dasar pertimbangan bagi investor serta dapat meningkatkan MVA.
English Abstract
The purpose of this research is to assess and analyze the effects of CSR disclosure on market value added (MVA) through the management of intellectual capital (VAIC). This research uses purposive sampling method, applied to all companies listed in the IDX during the 2015-2017 period, and tiered regression analysis technique. This study finds that VAIC moderates the effect of CSR on MVA because it is proven as an important strategic asset for the company's sustainability and excellence. MVA was successfully improved through proper management of VAIC. Furthermore, CSR and VAIC are expected to be disclosed in both annual report (AR) and sustainability report (SR), so the information can be used to consider investments and to increase MVA.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.408/HIJ/p/2019/041907190 |
| Uncontrolled Keywords: | SOCIAL RESPONSIBILITY OF BUSINESS, INTELECTUAL CAPITAL |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 04 Dec 2019 04:51 |
| Last Modified: | 04 Dec 2019 04:51 |
| URI: | http://repository.ub.ac.id/id/eprint/176494 |
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