PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN RETURN ON EQUITY SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI Tahun 2018)
| Main Author: | Sari, Vidya Milantika |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/61242/43/PENDAHULUAN.pdf http://eprints.umm.ac.id/61242/2/BAB%20I.pdf http://eprints.umm.ac.id/61242/3/BAB%20II.pdf http://eprints.umm.ac.id/61242/4/BAB%20III.pdf http://eprints.umm.ac.id/61242/5/BAB%20IV.pdf http://eprints.umm.ac.id/61242/6/BAB%20V.pdf http://eprints.umm.ac.id/61242/7/LAMPIRAN.pdf http://eprints.umm.ac.id/61242/ |
Daftar Isi:
- This study aims to determine the effect of Corporate Social Responsibility and Intellectual Capital Disclosure on company value, the impact of CSR, and ICD on firm value with Return On Equity as a moderating variable. The population of this research is mining companies listed on the Indonesia Stock Exchange in 2018. This research uses a purposive sampling method, to obtain a total sample of 36 companies. This study uses content analyses in analyzing data on CSR and IC disclosures. The analytical tool used in this research is WarpPLS 6.0. The results of this study indicate that: CSR has a significant effect on firm value, ICD does not have a significant effect on firm value, ROE as a moderating variable cannot moderate the effect of CSR on firm value, ROE as a moderating variable can strengthen the effect of ICD on firm value.