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PENGARUH VALUE BASED MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI
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Institusion
Universitas Katolik Musi Charitas
Author
Wulandari, Marvina
Subject
H Social Sciences (General) 
Datestamp
2022-05-11 05:29:29 
Abstract :
Marvina Wulandari, The Effect of Value Based Management to the Value of Corporate With Corporate Social Responsibility As a Moderating Variable (Under the guidance of Desy Lesmana, S.E., M.Si., Ak., CA.) This research purposed to examine that disclosure of Corporate Social Responsibility (CSR) moderate the relationship of Value Based Management with the Value of Corporate. Value Based Management is measured using Economic Value Added (EVA) are disclosed in the annual report, CSR is measured by Corporate Social Responsibility Index, and Value of Corporate is measured by Price Book Value (PBV). This research was conducted on corporate who listed at the Indonesian Stock Exchange in the year 2013 until 2015. Purposive sampling method was used to determine samples and 138 observation was obtained. Methods of data analysis in this study using Moderated Regression Analysis (MRA). The analysis showed that the disclosure of CSR is not proven significantly as a moderating variable of the relationship between the Value Based Management with the Value of Corporate. Keywords: Value Based Management, Corporate Social Responsibility, and Value of Corporate 
Institution Info

Universitas Katolik Musi Charitas