E-JURNAL AKUNTANSI
Vol 14 No 3 (2016)

CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA KINERJA PERUSAHAAN

kadek karmilayani karmila (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ayu Eka Damayanthi (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
30 Mar 2016

Abstract

The company's performance illustrates the company's financial condition as reflected by performance in a period that was analyzed by financial ratios. Measurement of company performance is done to see whether the results of the company are in accordance with the planning. The purpose of this study was to determine the effect of managerial ownership and institutional ownership in the company's performance with corporate social responsibility as a moderating. This study was performed on companies listed in the Indonesia Stock Exchange in 2012-2014. The number of samples obtained as many as 132 companies, with a purposive sampling method. Independent variables used in this study is the managerial ownership and institutional ownership. The dependent variable used is the company's performance. The analysis technique used is moderated regression analisys (MRA). The results showed managerial ownership negative effect on the company's performance, institutional ownership has no effect on the company's performance, and CSR can not moderate the effect of managerial ownership and institutional ownership on company performance.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...