Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PUTRI, WINDA HELDAYATI RAHAJENG
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 03:22:33
Abstract :
This purpose of this study is to know the influence of corporate social
responsibility disclosure to the firm value. Second, to knowability of good
corporate governance moderates the relationship between corporate social
responsibility disclosure with the firm value. The samples of this research is food
and beverage firm which is listed on Indonesia Stock Exchange (IDX) over
2010-2013 with the number of samples obtained are 48 firms. The sample is
selected by judgement sampling method, is sampling technique using a certain
considerations and criteria that are relevant to the selected sample research
purposes. Data analysis was performed by descriptive analysis, factor analysis,
and moderated regression analysis. The results show that the corporate social
responsibility is not influence significant on firm value. Second, good corporate
governance can?t moderate in relations between corporate social responsibility
and firm value.
Keywords: Corporate Social Responsibility, Firm Value, Good Corporate
Governance, Moderated Regression Analysis