Authors:

Mardi Mardi, Hermanto Hermanto, Erna Widyastuti

Abstract:

“The company’s short-term goals to maximize profits and long-term goals to increase company value. The purpose of this study is to determine the effect of company size, board of commissioners, bonus planning, and financial performance on firm value through CSR disclosure. The study population was 172 companies with a total sample of 113 companies. The data analysis technique uses path analysis. Statistical results show that firm size does not affect CSR disclosure or company value, bonus planning does not affect CSR disclosure but affects company value, while board of commissioners and financial performance influence CSR disclosure and company value, while CSR disclosure has an effect on firm value but not yet able to become an intervening variable. Keywords: Firm sizes; board of commissioners; bonus planning; financial performance; CSR; firm value”

Keywords

Firm sizes; board of commissioners; bonus planning; financial performance; CSR; firm value

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PDF:

https://jurnal.harianregional.com/akuntansi/full-45618

Published

2019-02-10

How To Cite

MARDI, Mardi; HERMANTO, Hermanto; WIDYASTUTI, Erna. Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Melalui Corporate Social Responsibility (CSR).E-Jurnal Akuntansi, [S.l.], v. 26, n. 2, p. 1518 - 1544, feb. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45618. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i02.p25.

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Issue

Vol 26 No 2 (2019)

Section

Articles

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