Authors:

Luh Winda Pratiwi

Abstract:

“ABSTRACT This study aims to test the effect of CSR (Corporate Social Responsibility) disclosure on investor’s perception using profitability and management’s ownership as moderating variables. Populations of this study are firms listed in Indonesian Stock Exchange in 2012. The sampling technique used is purposive sampling therefore there are 118 firms used in analysis. The hypothesis is tested using the interaction test Moderated Regression Analysis. Based on the analysis results, it can be concluded that CSR disclosure has no effect on investor’s perception. Profitability moderate the effect of CSR disclosure on investor’s perception while management’s ownership can not moderate the effect of CSR disclosure on investor’s perception. Keywords: investor’s perception, corporate social responsibility disclosure, profitability, management’s ownership”

Keywords

investor’s perception, corporate social responsibility disclosure, profitability, management’s ownership

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PDF:

https://jurnal.harianregional.com/eeb/full-10116

Published

2016-06-01

How To Cite

PRATIWI, Luh Winda. PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERSEPSI INVESTOR DENGAN PROFITABILITAS DAN KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL PEMODERASI.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], june 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/10116. Date accessed: 08 Jul. 2024.

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

VOLUME.05.NO.05.TAHUN 2016

Section

Articles

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