Authors:

Ni Kadek Dona Puspita Dewi, I Made Mertha

Abstract:

“This study is aimed to find empirical evidence concerning the effect of profitability andcompany size on the company value in which social responsibility disclosure is used as themoderating variables. This study was conducted on the food and beverage companies whichwere listed in Indonesian Stock Exchange during 2013-2016 periods. There are 11companies used as the sample by using purposive sampling method. Non-participantmethod was used as the method of collecting data while Moderated Regression Analysistechnique was used as the technique of analyzing data. Based on the analysis, it was foundthat both profitability and company size brought positive effect on the company value.Social responsibility disclosure weakened the effect of profitability on the company value.Meanwhile, it strengthened the effect caused by the company size.Keywords: Profitability, company size, social responsibility disclosure, company value”

Keywords

Profitability, company size, social responsibility disclosure, company value

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PDF:

https://jurnal.harianregional.com/akuntansi/full-37206

Published

2018-02-19

How To Cite

PUSPITA DEWI, Ni Kadek Dona; MERTHA, I Made. Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan pada Nilai Perusahaan.E-Jurnal Akuntansi, [S.l.], v. 22, n. 3, p. 2148-2176, feb. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-37206. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2018.v22.i03.p19.

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Issue

Vol 22 No 3 (2018)

Section

Articles

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