JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023

Pengaruh Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating Pada Perusahaan Perbankan Yang Terdaftar Di BEI

Nurul Hikmah (Universitas Muhammadiyah Sumatera Utara)
Maya Sari (Universitas Muhammadiyah Sumatera Utara)
Irfan (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
13 Jan 2023

Abstract

This study aims to analyze the effect of corporate social responsibility and company size on company value with corporate governance as a moderate variable in banking companies listed on the IDX for the 2016-2021 period. The type of approach in this study is quantitative associative by collecting data using secondary data in the form of an annual report published by the company on the official website of the IDX, www.idx.co.id. The study population is all banking companies on the IDX for the period 2016-2021. The sampling technique with purposive sampling obtained samples from 14 companies with the observation year starting from 2016-2021 so that 84 samples were obtained. The data analysis technique used in this study used moderated regression analysis (MRA) with the Statistical Program for Social Science (SPSS 20) tool. The results of this study show that corporate social responsibility affects company value. the size of the company affects the value of the company. Corporate governance is able to moderate the influence of corporate social responsibility on company values. Corporate governance is able to moderate the influence of company size on company value.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...