Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi

Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi

Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating v...

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Main Authors: I Putu Laksmana Narayana, Made Gede Wirakusuma
Format: Article
Language:Indonesian
Published: Universitas Udayana 2021-02-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65347
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spelling doaj-7e19ae8963f648e4b745b003aff926eb2021-05-04T07:43:33ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562021-02-0131465347Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel ModerasiI Putu Laksmana Narayana0Made Gede Wirakusuma1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFirm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating variables of profitability and firm size to overcome the inconsistencies of previous studies. The theory used in this research is legitimacy theory and stakeholder theory. This research was conducted at SRI-KEHATI indexed companies on the Indonesia Stock Exchange for the 2017-2019 financial reporting year. The sampling technique used was the purposive sampling method; the number obtained was 75 observations. The analysis technique used is pure moderator regression analysis. The results showed that the higher the CSR disclosure, the higher the firm value, especially in companies with high profitability and large company sizes. Keywords: CSR Disclosure; Firm Value; Profitability; Firm Size.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65347
collection DOAJ
language Indonesian
format Article
sources DOAJ
author I Putu Laksmana Narayana
Made Gede Wirakusuma
spellingShingle I Putu Laksmana Narayana
Made Gede Wirakusuma
Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
E-Jurnal Akuntansi
author_facet I Putu Laksmana Narayana
Made Gede Wirakusuma
author_sort I Putu Laksmana Narayana
title Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
title_short Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
title_full Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
title_fullStr Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
title_full_unstemmed Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi
title_sort pengungkapan csr pada nilai perusahaan dengan profitabilitas dan ukuran perusahaan sebagai variabel moderasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2021-02-01
description Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating variables of profitability and firm size to overcome the inconsistencies of previous studies. The theory used in this research is legitimacy theory and stakeholder theory. This research was conducted at SRI-KEHATI indexed companies on the Indonesia Stock Exchange for the 2017-2019 financial reporting year. The sampling technique used was the purposive sampling method; the number obtained was 75 observations. The analysis technique used is pure moderator regression analysis. The results showed that the higher the CSR disclosure, the higher the firm value, especially in companies with high profitability and large company sizes. Keywords: CSR Disclosure; Firm Value; Profitability; Firm Size.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65347
work_keys_str_mv AT iputulaksmananarayana pengungkapancsrpadanilaiperusahaandenganprofitabilitasdanukuranperusahaansebagaivariabelmoderasi
AT madegedewirakusuma pengungkapancsrpadanilaiperusahaandenganprofitabilitasdanukuranperusahaansebagaivariabelmoderasi
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