PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERATING
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
LESTARI, OKTIVANI DIAN
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 00:43:48
Abstract :
A corporation should be based on a triple bottom lines which are the corporate responsibility toward the social, environment, and financial aspects so that every corporation required to disclose about the corporate social responsibility. Good Corporate Governance is proxied by the Managerial and the Institutional ownership. This research aims to examine whether the corporate social responsibility affect the corporate value with good corporate governance as a moderating variable. The sample of the research used the purposive sampling method. The samples used are 120 manufacturing companies listed Indonesian Stock Exchange (BEI) during the period 2008-2011. The research used PLS (Partial Least Square) analytical techniques through a software SmartPLS to examine hypotheses. The results of the research have shown that Corporate Social Responsibility has no effect significantly the corporate value and the Good Corporate Governance cannot be moderate the effect of corporate social responsibility toward corporate value. Keywords : Corporate Social Responsibility, Managerial Ownership, Institutional Ownership and Corporate Value.
A corporation should be based on a triple bottom lines which are the corporate responsibility toward the social, environment, and financial aspects so that every corporation required to disclose about the corporate social responsibility. Good Corporate Governance is proxied by the Managerial and the Institutional ownership. This research aims to examine whether the corporate social responsibility affect the corporate value with good corporate governance as a moderating variable. The sample of the research used the purposive sampling method. The samples used are 120 manufacturing companies listed Indonesian Stock Exchange (BEI) during the period 2008-2011. The research used PLS (Partial Least Square) analytical techniques through a software SmartPLS to examine hypotheses. The results of the research have shown that Corporate Social Responsibility has no effect significantly the corporate value and the Good Corporate Governance cannot be moderate the effect of corporate social responsibility toward corporate value. Keywords : Corporate Social Responsibility, Managerial Ownership, Institutional Ownership and Corporate Value.
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