PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL REPONSIBILITY SEBAGAI VARIABEL PEMODERASI

HANDOYO, ADE STYO (2013) PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL REPONSIBILITY SEBAGAI VARIABEL PEMODERASI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Researches on the influence of financial performance on firm value have been widely conducted, however results inconsistency occurred. Financial performance has a positive effect on firm value, but there are also some findings that financial performance has a negative effect. Researcher predicted that there are other influencing factors. This condition drives researcher to use corporate social responsibility (CSR) disclosure .This study is investigated the influence of Corporate Social Responsibility disclosure to relationship between ROE as proxy from financial performance and firm value. The aim of this research is to find empirical proof about (a) the influence of ROE to firm value, (b) the influence of CSR disclosure as moderating variable in the relationships between ROE and firm value. The sample of this research is banking firm which is listed on Indonesia Stock Exchange (IDX) over 2009-2011. The research samples are 27 with 81 observations. The analysis methods of this research used simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2.The result of this research shows that ROE have significant influence to firm value (t count = 3,114 ; Sig. =0.003 ), meanwhile the analysis with the moderating variable MRA shows that CSR disclosure can’t moderate in relations between ROE and firm value (t count = 0.380 ; Sig. = 0.705). Keyword: ROE, PBV, CSR disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 20 Jun 2017 07:11
Last Modified: 20 Jun 2017 07:11
URI: http://eprints.perbanas.ac.id/id/eprint/1432

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