Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi

Authors

  • Muhammad Hosen Bawafi
  • Adi Prasetyo

DOI:

https://doi.org/10.22219/jrak.v5i1.4993

Abstract

The purpose of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure on corporate value with profitability as a moderating variable. The research method that used in this research is quantitative and using analysis tool that is called SPSS. The result of this research is profitability variable as moderating variable proved empirically influence significantly correlation Corporate Social Responsibility and company value. In other words profitability can strengthen the influence of Corporate Social Responsibility to the value of the company at the time of high profitability of the company, and otherwise profitability can reduce the value of the company at the time of low profitability of the company. Keywords: CSR, Disclosure, Profitability, Value’s Company.

Downloads

Download data is not yet available.

Downloads

Published

2017-11-14

Issue

Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).