Authors:

Ida Bagus Adi Putra, Ida Bagus Putra Astika

Abstract:

“The purpose of this study was to determine the effect of corporate social responsibility disclosure on company value with liquidity as moderation variables. This research was carried out on mining companies listed on the Indonesia Stock Exchange in 2013-2016. The number of samples used in this study were 11 companies obtained by non-probability sampling technique with purposive sampling method. Data analysis techniques were carried out using moderated regression analysis analysis techniques. Based on the results of the study, shows that Corporate Social Responsibility has a significant positive effect on firm value. This study also found that liquidity was able to moderate the influence of Corporate Social Responsibility on corporate value. Keywords: corporate social responsibility, company value, liquidity”

Keywords

corporate social responsibility, company value, liquidity

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PDF:

https://jurnal.harianregional.com/akuntansi/full-42262

Published

2019-01-14

How To Cite

ADI PUTRA, Ida Bagus; ASTIKA, Ida Bagus Putra. Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan dengan Likuiditas Sebagai Variabel Moderasi.E-Jurnal Akuntansi, [S.l.], v. 26, n. 1, p. 30 - 57, jan. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-42262. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i01.p02.

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Issue

Vol 26 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License