PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA NILAI PERUSAHAAN
| Main Authors: | Umbara, Dewa Made Bagus, Suryanawa, I Ketut |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department,Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2014
|
| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9159 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9159/7786 |
Daftar Isi:
- This study aims to determine the effect of CSR on corporate value. This research was conducted in the IDX, with a population of 407 companies. This study uses regression analysis techniques. Based on the analysis it was found that (1) CSR (Corporate Social Responsibility) has a positive effect on the value of the corporate; (2) the positive impact of CSR disclosure on the value of the corporate is categorized as a high-profile corporate; (3) the positive impact of CSR disclosure on the value of the corporate is categorized as a low profile corporate.