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All Journal Jurnal Akuntansi AKUNESA Jurnal Equity Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Culture Accounting and Auditing Jurnal Pengabdian Masyarakat Ecoducation Equity
Ira Megasyara
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Journal : Equity

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Suhartini, Dwi; Megasyara, Ira
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.639

Abstract

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.
Co-Authors Amrizal Imawan Astuti, Suryani Yuli Bait, Jennifer Farihatul Devi Febrianti Dwi Suhartini Eva Wany, Eva Fadtmawati, Aprilia Ayu Farihatul Bait, Jennifer Febrianti, Devi Firnanda, Risma Difa Hakim, Adi Lukman Handoko Putro, Guruh Marhaenis Imawan, Amrizal Mas'adah, Ninik Masadah, Ninik Mas’adah, Ninik Maya Safitri Nikmatus Sholikha, Nikmatus Ninik Mas'adah Nur Laili, Dina Amelia Putro, Guruh Marhaenis Handoko Rosiawan, Rizky Wahyudha Rudi Wibowo Suryani Yuli Astuti Yuli Astuti, Suryani