Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables
The purpose of this study was to analyze the influence of CSR on firm value with profitability, firm size, managerial ownership, and board of commissioners as moderating variables. This study’s population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 p...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2021-04-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9635 |
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| author | Eko Sugiyanto Rina Trisnawati Eny Kusumawati |
| author_facet | Eko Sugiyanto Rina Trisnawati Eny Kusumawati |
| author_sort | Eko Sugiyanto |
| collection | DOAJ |
| description | The purpose of this study was to analyze the influence of CSR on firm value with profitability, firm size, managerial ownership, and board of commissioners as moderating variables. This study’s population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sample was determined by purposive sampling technique and obtained a sample of 154 companies. This research employed statistical analysis by regression analysis with moderating variables. This study’s results revealed that corporate social responsibility affected firm value. Company profitability and size could moderate the relationship between CSR and firm value. Meanwhile, managerial ownership and the board of commissioners could not moderate the relationship between CSR and firm value. |
| format | Article |
| id | doaj-art-9dab54561bbf45bd9e0a17502b87d5e7 |
| institution | Kabale University |
| issn | 2541-6111 |
| language | English |
| publishDate | 2021-04-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-9dab54561bbf45bd9e0a17502b87d5e72025-08-20T03:33:36ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112021-04-01223010.23917/reaksi.v6i1.141079698Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating VariablesEko Sugiyanto0Rina Trisnawati1Eny Kusumawati2Study Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah SurakartaStudy Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah SurakartaStudy Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah SurakartaThe purpose of this study was to analyze the influence of CSR on firm value with profitability, firm size, managerial ownership, and board of commissioners as moderating variables. This study’s population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sample was determined by purposive sampling technique and obtained a sample of 154 companies. This research employed statistical analysis by regression analysis with moderating variables. This study’s results revealed that corporate social responsibility affected firm value. Company profitability and size could moderate the relationship between CSR and firm value. Meanwhile, managerial ownership and the board of commissioners could not moderate the relationship between CSR and firm value.https://journals2.ums.ac.id/index.php/reaksi/article/view/9635csrfirm valueprofitabilityfirm sizemanagerial ownershipboard of commissioners |
| spellingShingle | Eko Sugiyanto Rina Trisnawati Eny Kusumawati Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables Riset Akuntansi dan Keuangan Indonesia csr firm value profitability firm size managerial ownership board of commissioners |
| title | Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables |
| title_full | Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables |
| title_fullStr | Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables |
| title_full_unstemmed | Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables |
| title_short | Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables |
| title_sort | corporate social responsibility and firm value with profitability firm size managerial ownership and board of commissioners as moderating variables |
| topic | csr firm value profitability firm size managerial ownership board of commissioners |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9635 |
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