ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP NILAI’PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI

Ida, Nurhayati ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP NILAI’PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI. Syntax Literate.

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Abstract

This study aims to examine and analyze the effect of corporate social responsibility disclosure and firm size on firm value with earnings management as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. So that the sample obtained is 291 manufacturing company data. The sample selection is done by purposive sampling. The data used will be data obtained from the www.idx.co.id website. The results of this study indicate that the disclosure of corporate social responsibility has no effect on firm value. However, firm size has asignificant positive effect on firm value. Meanwhile, earnings management is not able to moderate the relationship of corporate social responsibility disclosure to firm value and earnings management is not able to moderate the relationship between firm size and firm value

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	27 Apr 2022 02:03
Last Modified:	27 Apr 2022 02:03
URI:	https://eprints.unisbank.ac.id/id/eprint/8359

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