THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS A MODERATING VARIABLE

Susanti, Febi and Fenny , Marietza and Rini , Indriani (2014) THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS A MODERATING VARIABLE. In: PROCEEDING The 13th Malaysia Indonesia Conference on Economics, 2012, Management and Accounting (MIICEMA) .

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Abstract

The aims of this research are to know; 1) the influence of corporate social responsibility (CSR) to firm value, and 2) the influence of profitability and leverage as the moderating variables in relation between corporate social responsibility and firm value. The research sample is manufacturing sector in period 2008-2010 by using purposive sampling method. There are 69 companies fulfilling criterion as this research sample. The research data was analyzed using moderated regression analysis with SPSS version 16.0.The results of this research show that corporate responsibility has a positive effect on firm value. For moderating proxies by return on asset and leverage proxies by debt to equity ratio were not a moderating variable in relation between CSR and firm value.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 021 Nanik Rahmawati
Date Deposited: 06 Feb 2014 17:01
Last Modified: 06 Feb 2014 17:01
URI: http://repository.unib.ac.id/id/eprint/6413

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