Fitra Perdana, Aswar (2015) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Text (Skripsi)
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study aims to investigate the influence of disclosure of corporate social responsibility (CSR) on firm value by taking the object of research are high profile companies listed on Indonesia Stock Exchange in 2010-2013. CSR reporting levels were measured using the corporate social disclosure index (CSDI) based on standard reporting items of Global Reporting Index (GRI) which is disclosed in the annual report of the company. This research population is high profile companies listed on the the Indonesia Stock Exchange period 2010-2013. The data used in this research is secondary data in the form of high-profile company annual report period 2010- 2013. The sampling technique used was purposive sampling. Total sample of the research became 58 high-profile companies. The analytical method used to test the hypothesis is multiple linear regression with the hypothesis acceptance rate of 5%. The hypothesis testing using SPSS software version 19.0. The result show that the corporate social responsibility (CSR) disclosure has a positive and significant influence on firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | corporate social responsibility (CSR) terhadap nilai perusahaan dengan mengambil obyek penelitian perusahaan high profile yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Populasi penelitian ini adalah perusahaan high profile yang terdaftar di BEI periode tahun 2010-2013. Data yang digunakan dalam penelitian ini adalah data sekunder berupa annual report perusahaan high profile tahun 2010-2013. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah 58 perusahaan high profile. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda dengan tingkat penerimaan hipotesis 5%. Pengujian hipotesis menggunakan software SPSS versi 19.0. Hasil penelitian ini menunjukkan bahwa pengungkapan corporate social responsibility (CSR) memiliki pengaruh positif dan signifikan terhadap nilai perusahaan | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 06 Oct 2021 07:51 | |||||||||
| Last Modified: | 06 Oct 2021 07:51 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2114 |
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