Pengaruh Corporate Social Respobility Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010 - 2012

Rafli, Putri Afiandini (2014) Pengaruh Corporate Social Respobility Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010 - 2012. S1 thesis, STIE Indonesia Banking School.

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Abstract

Companies will disclose the information if that information can increase firm value. Disclosure of 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 corporate governance as moderating variable. The sample of this study are listed companies in manufacturing industry in Indonesia Stock Exchange for the year of 2010-2012. This study uses purposive sampling method to select sample from the population. Independent variables that used on this study are corporate social responsibility and corporate governance that proxied by audit committee and family ownership. Firm value is used as dependen variable. The analysis model of this study uses multiple linear regression analysis. The results were as follows : (1) corporate social responsibility positively and significantly affect the firm value ; (2) corporate governance that proxied by audit committee and family ownership does not positively and significantly affect the firm value ; (3) corporate governance that proxied by audit committee does not reinforce the relationship between corporate social responsibility and firm value ; (4) corporate governance that proxied by family ownership weaken the relationship between corporate social responsibility and firm value. Keywords: Corporate Social Responsibility, Corporate Governance, Audit Committee, Family Ownership, Firm Value

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	08 Aug 2020 13:48
Last Modified:	03 Sep 2020 07:06
URI:	http://repository.ibs.ac.id/id/eprint/758

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