PENGARUH KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI
Dublin Core
Title
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI
Subject
profitability, liquidity, solvency, company size, environmental performance, corporate social responsibility, company value
Description
This study examines the effect of company characteristics, environmental performance on firm value with corporate social responsibility (CSR) as a moderating variable. The data used are manufacturing companies that follow the PROPER from the Ministry of Environment and Forestry and are listed on the Indonesian stock exchange. Company characteristics are measured using profitability variables, liquidity, solvency and
company size. Whereas environmental performance is measured using PROPER. CSR disclosure uses the GRI index 4. From the results of the regression analysis it is concluded that only profitability, liquidity and company size variables have a positive effect on the value of the company. While the solvency and environmental performance does not affect the value of the company. CSR can strengthen the effect of profitability on company value. CSR can simultaneously strengthen the effect of profitability, liquidity, solvency, company size and environmental performance on firm value. Partially CSR is not able to strengthen the effect of liquidity, solvency, company size and environmental pperformance on firm value.
company size. Whereas environmental performance is measured using PROPER. CSR disclosure uses the GRI index 4. From the results of the regression analysis it is concluded that only profitability, liquidity and company size variables have a positive effect on the value of the company. While the solvency and environmental performance does not affect the value of the company. CSR can strengthen the effect of profitability on company value. CSR can simultaneously strengthen the effect of profitability, liquidity, solvency, company size and environmental performance on firm value. Partially CSR is not able to strengthen the effect of liquidity, solvency, company size and environmental pperformance on firm value.
Creator
Budyasti Riani
Source
http://jam.stieykpn.ac.id/index.php/jam/issue/view/129
Publisher
STIE YKPN Yogyakarta
Date
April 2020
Contributor
Sri Wahyuni
Rights
P ISSN 2621-7031
E ISSN 2621-704X
E ISSN 2621-704X
Format
PDF
Language
Indonesian
Type
Text
Coverage
Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020
Files
Collection
Citation
Budyasti Riani, “PENGARUH KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI,” Repository Horizon University Indonesia, accessed December 28, 2024, https://repository.horizon.ac.id/items/show/5578.