| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Didik, Dewi Kartika |
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| dc.creator |
Nurleli, Nurleli |
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| dc.creator |
Rosdiana, Yuni |
|
| dc.date |
2020-01-27 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/21278 |
|
| dc.identifier |
10.29313/.v0i0.21278 |
|
| dc.description |
Abstract. This research was conducted to determine the effect of corporate social responsibility disclosure (CSR) on firm value with profitability as a moderating variable. The higher the CSR carried out, the value of ithe company will increase and ithe ihigher ithe iprofitability, ithe ibetter ithe iCSR iand ithe ivalue iof ithe icompany. iThe iphenomenon ithat ioccurs iat ithis itime ishows ithat ithe imarket icapitalization ivalue iof icompanies iin iIndonesia iis isupported iby ishares ithat iare iincorporated iin ibusiness icollaboration, ithis irequires ithat ithe imarket icapitalization ivalue iincreases ifrom iyear ito iyear. iDisclosure iof icorporate isocial iresponsibility ito icorporate ivalue iwith iprofitability ias ia imoderating ivariable. iThis istudy iuses ia isample iof i25 imanufacturing icompanies iin ithe iindustrial isector iand iconsumer igoods ilisted ion ithe iIndonesia iStock iExchange i(IDX) iwith ia irange iof iobservations i2017 i- i2018 ior i50 iobservations i(company iyear). iThe imethod iused iin ithis istudy iis ithe iverification imethod iusing iquantitative. iHypothesis itesting iis idone iby ithe imethod iof imultiple ilinear iregression ianalysis iand iModerated iRegression iAnalysis i(MRA) ito itest ithe ihypothesis. iThe iresults ishowed ithat ithe idisclosure iof icorporate isocial iresponsibility i(CSR) idid inot ireflect ithe ivalue iof ithe icompany. iThe ilevel iof iprofitability ithat iaffects ithe irelationship ibetween idisclosure iof icorporate isocial iresponsibility i(CSR) ito ithe ivalue iof ithe icompany. Keyword : Corporate isocial iresponsibility i(CSR) idisclosure, icorporate ivalue, ilevel iof iprofitability.Abstrak. iPenelitian iini idilakukan iuntuk imengetahui ipengaruh iCorporate isocial iresponsibility i(CSR) idisclosure iterhadap inilai iperusahaan idengan itingkat iprofitabilitas isebagai ivariabel imoderating. iSemakin itinggi iCSR iyang idilaksanakan imaka inilai iperusahaan iakan isemakin imeningkat idan isemakin itinggi itingkat iprofitabilitas imaka isemakin ibaik iCSR idan inilai iperusahaan. iFenomena iyang iterjadi isaat iini imenunjukan ibahwa inilai ikapitalisasi ipasar iperusahaan idi iIndonesia ibanyak iditopang isaham iyang itergabung idalam ikolongmerasi ibisnis, ihal iini imengakibatkan inilai ikapitalisasi ipasar iperusahaan isemakin imenurun idari itahun-ketahun. iPenelitian iini ibertujuan iuntuk imenguji ibesarnya ipengaruh icorporate isocial iresponsibility i(CSR) idisclosure iterhadap inilai iperusahaan idengan itingkat iprofitabilitas isebagai ivariabel imoderating. iPenelitian iini imenggunakan isampel isebanyak i25 iperusahaan imanufaktur isektor iindustri idan ibarang ikonsumsi iyang iterdaftar idi iBursa iEfek iIndonesia i(BEI) idengan irentang iobservasi i2017 i- i2018 iatau i50 ipengamatan i(firm iyears). iMetode iyang idigunakan idalam ipenelitian iini iadalah imetode iverifikatif idengan ipendekatan ikuantitatif. iPengujian ihipotesis idilakukan idengan imetode ianalisis iregresi ilinier iberganda idan iModerated iRegression iAnalysis i(MRA) iuntuk imenguji ihipotesis itersebut. iHasil ipenelitian imenunjukkan ibahwa icorporate isocial iresponsibility i(CSR) idisclosure itidak iberpengaruh iterhadap inilai iperusahaan. iTingkat iprofitabilitas iberpengaruh ihubungan iantara icorporate isocial iresponsibility i(CSR) idisclosure iterhadap inilai iperusahaan.Kata kunci : Corporate social responsibility (CSR) disclosure, Nilai Perusahaan, Profitabilitas. |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/21278/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/21278/4166 |
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| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 508-512 |
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| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 508-512 |
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| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Corporate social responsibility (CSR) disclosure, Nilai Perusahaan, Profitabilitas. |
|
| dc.title |
Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Nilai Perusahaan dengan Tingkat Profitabilitas sebagai Variabel Moderating |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
|