KEMAMPUAN PROFITABILITAS DAN GROWTH OPPORTUNITY MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN
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Authors:
Ni Luh Asri Savitri, Ni Putu Sri Harta Mimba
Abstract:
“This study aims to investigate the effect of corporate social responsibility disclosure on the company’s value, profitability and growth opportunity as the moderating variables. There were 53 companies engaged in agriculture and mining used as sample of this study. Those companies had been listed in stock exchange from 2009 to 2013. Furthermore, the multiple regression analysis is applied to test the hypothesis of this study. The result of the investigation shows that the CSR disclosure has positive effect towards the company’s value. Whereas, profitability and growth opportunity, that are used as moderation variables in relation to the CSR disclosure and company’s value, do not have significant effect.”
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PDF:
https://jurnal.harianregional.com/eeb/full-22411
Published
2016-11-25
How To Cite
SAVITRI, Ni Luh Asri; MIMBA, Ni Putu Sri Harta. KEMAMPUAN PROFITABILITAS DAN GROWTH OPPORTUNITY MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], nov. 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/22411. Date accessed: 08 Jul. 2024.
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Issue
VOLUME.05.NO.11.TAHUN 2016
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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