The Influence Of Corporate Social Responsibility On Company Value With Corporate Governance As A Moderator Variable

Permana, Tithon Anggara Eka and Drs. Imam Subekti (2021) The Influence Of Corporate Social Responsibility On Company Value With Corporate Governance As A Moderator Variable. Sarjana thesis, Universitas Brawijaya.

Abstract

Corporate Social Responisbility (CSR) sedang gencar dilakukan di Indonesia untuk membuktikan bahwa perusahaan peduli dengan lingkungan sekitar mereka. Penelitian ini menguji pengaruh CSR terhadap nilai perusahaan dengan menggunakan Corporate Governance (CG) sebagai variabel moderasi. Penelitian ini bertujuan untuk mengetahui pengaruh CSR terhadap nilai perusahaan pada sektor manufaktur dengan menggunakan CG sebagai moderator. Penelitian ini merupakan penilitan kuantitatif, sebanyak 112 perusahaan manufaktur yang terdaftar di BEI sepanjang periode 2013-2015. Penelitian ini membuktikan bahwa Corporate Social Responsibility berpengaruh terhadap nilai perusshaan sementara Corporate Governance sebagai moderator tidak berpengaruh terhadap hubungan CSR dan nilai perusahaan

English Abstract

Corporate Social Responsibility (CSR) is being carried out intensively in Indonesia to prove that companies care about their surrounding environment. This study examined the effect of CSR on company value by using Corporate Governance (CG) as a moderating variable. This study aimed to determine the effect of CSR on company value in the manufacturing sector by using CG as a moderator. This is a quantitative research, with sample as many as 112 manufacturing companies listed on the IDX during 2013-2015. This study proved that Corporate Social Responsibility affects corporate value. In contrast, Corporate Governance as a moderator does not affect the relationship between CSR and company value.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0520020561
Uncontrolled Keywords: Corporate Social Responsibility, Kepemilikan Instutional, Tobin’s Q, Corporate Social Responsibility, Institutional Ownership, Tobin's Q
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 14 Mar 2023 01:24
Last Modified: 04 Oct 2024 01:54
URI: http://repository.ub.ac.id/id/eprint/197529
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