Authors:

Yunita Ardianti, Akram Akram, Surasni Surasni

Abstract:

“This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population in this study were 82 companies and 36 research samples using purposive sampling method. This study uses path analysis with SPSS 23. Analysis tools. The results of this study indicate that managerial ownership and independent commissions influence CSR simultaneously. Managerial ownership, independent commissioners and CSR have no effect on company value simultaneously. Managerial ownership does not partially affect CSR and companyvalue. Independent commissioners do not partially influence CSR and company value. Keywords: Corporate Value, CSR, Managerial Ownership, Independent Commissioner”

Keywords

Corporate Value, CSR, Managerial Ownership, Independent Commissioner

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PDF:

https://jurnal.harianregional.com/akuntansi/full-48652

Published

2019-05-10

How To Cite

ARDIANTI, Yunita; AKRAM, Akram; SURASNI, Surasni. Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi.E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 1628 - 1652, may 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-48652. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i02.p30.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 27 No 2 (2019)

Section

Articles

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