PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING
| Main Author: | Agustina, Maya |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51042/1/Pendahuluan.pdf http://eprints.umm.ac.id/51042/2/BAB%20I.pdf http://eprints.umm.ac.id/51042/3/BAB%20II.pdf http://eprints.umm.ac.id/51042/4/BAB%20III.pdf http://eprints.umm.ac.id/51042/5/BAB%20IV.pdf http://eprints.umm.ac.id/51042/6/BAB%20V.pdf http://eprints.umm.ac.id/51042/7/lampiran.pdf http://eprints.umm.ac.id/51042/ |
Daftar Isi:
- Abstract This research aimed to prove the influence of Company Characteristics empirically on Firm Value with the Area Disclosure of Corporate Social Responsibility as an intervening variable. The dependent variable in this research was the company value measured by Tobin's Q. The independent variable was the Company Characteristics projected by Company Size and Ownership Concentration, while the intervening variable, which is the extent of Corporate Social responsibility disclosure, was measured using the mandatory general report GRI- Standard Global Reporting Initiative. Annual Report and Sustainability Report 2017 were the used data. Data collection techniques used were documentation. This test applied the Structural Equation Modeling (SEM) analysis method using WarpPLS 6.0 in 31 companies that published Sustainability Reports listed on the Indonesia Stock Exchange in 2017. The test results proved that Company Characteristics have a positive effect on Company Value and Extent of Corporate Social Responsibility (CSR) disclosure. succeeded in mediating the relationship between the Company's Characteristics and Corporate Values.