PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN KARAKTERISTIK PERUSAHAN SEBAGAI VARIABEL MODERATING
Daftar Isi:
- The company aims to maximize firm value so that companies implement corporate social responsibility as one way to increase the firm value. The research conducts study and analysis of the influence of corporate social responsibility to company value with company characteristics as moderating variables. The characteristics of company consisted of management ownership, company profile, and profitability. The samples in this research comprise 26 companies which are listed in Indonesian Stock Exchange during 2009 up to 2011. The researcher found data by using purposive sampling method and tested the hypotheses by using Simple Regression Analysis and Moderated Regression Analysis (MRA). The result of this research are; First, corporate social responsibility, the management ownership, company profile, and variables that interact in this research have an implication to firm value simultaneously; Second, corporate social responsibility has positive implication to company value, and Third management ownership as moderating variables in relation between corporate social responsibility and company value, but the company profile and profitability do not role as moderating variables in relation between corporate social responsibility and company value. Keywords: corporate social responsibility, company value, management ownership, company profile, profitability. xvii