Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderasi

  • Jaimatun Nikmah Universitas Sarjanawiyata Tamansiswa
  • sri ayem Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of corporate social responsibility to the firm value  on  with firm size as a moderating variable. The population in research is company LQ45 listed in Indonesia Stock Exchange (BEI).The sample in the research is company LQ45 which is listed in Indonesia Stock Exchange (BEI), from year 2013 until 2017. Sources  of data used in this research is secondary data.The total amount of samples obtained in this research were 40  from 8 companies. Data testing method used is linear regression analysis and moderated regression analysis (MRA). The results of this research show that  corporate social responsibility have positive and significant effect on firm value  with significance level of 0,002. Firm size not able to weaken the relationship between firm value to the corporate social responsibility with a significance level of 0.548.

Published
2019-01-23
How to Cite
NIKMAH, Jaimatun; AYEM, sri. Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderasi. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 400 - 411, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/874>. Date accessed: 20 feb. 2019.