PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Abstract: The aim of this
research is to analyze the influence of corporate social responsibility to firm
value and theinfluence of percentage of management ownership as the moderating
variable in relations betweencorporate social responsibility and firm value. The
samples of this research are the manufacturing firmslisted in Indonesian Stock
Exchange in 2010 and 2011. The samples are collected using purposivesampling
method and result 74 firms fulfilling criterion as this research sample. Data
analyzed by classicassumption tests and examination hypothesis by multiple
linier regression method. The result of thisresearch show that simultaneously
the effect of corporate social responsibility, percentage of
managementownership and its interaction was significant, but partially only
interaction between Corporate SocialResponsibility and percentage of management
ownership have an effect as moderating variable thatstrengthen relationship
between corporate social responsibility and firm value.
Penulis: Laras Surya
Ramadhani, Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd120439
