Detail Inovasi Perguruan Tinggi


Tema: Akutansi
Judul: Pengaruh Corporate Social Resposibility Terhadap Nilai Perusahaan dengan Ultimate Ownership Sebagai Variabel Moderating. Konferensi Ilmiah Akuntansi V. STEI Indonesia Jakarta, 1-2 Maret 2018.ISBN. 9789799022165
Perguruan Tinggi: Universitas Pembangunan Jaya
Jenis/sdm: dosen/0310088403

Tahun: 2018

This research aim to examine: (1) The influence of Corporate social responsibility to firm value (2) The influence of Percentage of ultimate ownership as the moderating variable in relation between Corporate Social Responsibility and Firm Value. The sample of this research is mining sector in 2011-2015 by using purposive sampling method. The study results show that (1) Simultaneous effect of Corporate Social Responsibility towards firm value, percentage of ultimate ownership and interaction between Corporate Social Responsibility and Percentage of ultimate ownership on firm value was significant and .(2) Partially, ultimate ownership as an independent variable was an effect on positive significant to firm value, but corporate social responsibility index and ultimate ownership as a moderating variable show a positive significant effect to firm value.