Riset Akuntansi dan Keuangan Indonesia
Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia

Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables

Sugiyanto, Eko (Unknown)
Trisnawati, Rina (Unknown)
Kusumawati, Eny (Unknown)

Article Info

Publish Date
01 Apr 2021

Abstract

The purpose of this study was to analyze the influence of CSR on firm value with profitability, firm size, managerial ownership, and board of commissioners as moderating variables. This study’s population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sample was determined by purposive sampling technique and obtained a sample of 154 companies. This research employed statistical analysis by regression analysis with moderating variables. This study’s results revealed that corporate social responsibility affected firm value. Company profitability and size could moderate the relationship between CSR and firm value. Meanwhile, managerial ownership and the board of commissioners could not moderate the relationship between CSR and firm value.

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...