Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Variabel Moderating

Sardi, Raymond Musthasella (2015) Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Variabel Moderating. S1 thesis, STIE Indonesia Banking School.

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Abstract

Companies will disclose the information if that information can increase firm value.Disclosure if corporate social responsibility can be used as a tool to increase firm value. This research was aimed the effect of corporate social responsibility to firm value with ownership structure as moderating variabel. The sample of this study are listed companies in banking industry in Indonesia Stock Exchange for the year of 2007-2013. This study uses purposive sampling method to select sample from the population. Independent variable that used on this study are corporate social responsibility and ownership structure that proxies by managerial ownership, and institusional ownership. Firm value is used as dependen variable. The analysis model of this uses The result were as follows : (1) corporate social responsibility significantly affect the firm value. ; (2) ownership structure that proxies by institusional ownership weaken the relationship between corporate social responsibility and value firm. ; (3) ownership structure that proxies by managerial ownership not strengthenthe relationship between corporate social responsibility and value firm Keyword : Corporate Social Responsibility, Institusional Ownership, Managerial Ownership, Value Firm

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:32
Last Modified: 25 Sep 2020 03:32
URI: http://repository.ibs.ac.id/id/eprint/1319

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