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Dewa Made Bagus Umbara
Udayana University
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA NILAI PERUSAHAAN Dewa Made Bagus Umbara; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 9 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the effect of CSR on corporate value. This research was conducted in the IDX, with a population of 407 companies. This study uses regression analysis techniques. Based on the analysis it was found that (1) CSR (Corporate Social Responsibility) has a positive effect on the value of the corporate; (2) the positive impact of CSR disclosure on the value of the corporate is categorized as a high-profile corporate; (3) the positive impact of CSR disclosure on the value of the corporate is categorized as a low profile corporate.
Co-Authors I Ketut Suryanawa