Graha Akuntansi
Vol. 7 No. 1 (2022): April

Pengujian Empiris Pengungkapan CSR Terhadap Firm Size

Malik, Abdul (Unknown)



Article Info

Publish Date
22 Jun 2024

Abstract

The aim of this research is to know: (1) The influence of Corporate Social Responsibility to firm value (2) The influence of Percentage of management ownership as the moderating variable in relations between Corporate Social Responsibility and firm value. The research sample is non-financial sector in 2005 by using method of purposive sampling. There are 41 company fulfilling criterion as this research sample. The methode analysis of this research used multiple regression analysis. The result of study show that (1) Simultaneously the effect of Corporates Social Responsibility, percentage of management ownership and interaction between Corporate Social Responsibility and Percentage of management ownership on firm value was significant and. (2) Partially, only percentage of management ownership have an effect on significant to firm value, while other variables in this research have not an effect on significant to fim value.

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Journal Info

Abbrev

jurnal

Publisher

Subject

Economics, Econometrics & Finance

Description

Graha Akuntansi welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Graha Akuntansi include, but are not limited to the following fields in accounting ...