Meutia, Inten and Yuniarti, Emylia (2014) The Effect of Disclosure Corporate Social Responsibility (CSR) Against Corporate Value with Price Earnings Ratio as Moderating Variables on The Main Sectors. Malaysia Indonesia International Conference on Economics, Management and Accounting, 1 (1). pp. 212-227. ISSN 978-983-3198-82-5
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Abstract
Corporate Social Responsibility (CSR) is an activity that should be performed by the company for it survival of its company. CSR activitieswhich is done by the company is intended to get more value from the owners of capital. Besides CSR other aspects that can be considered by the investors is the Price Earnings Ratio (PER), which is owned by the company. PER can be used by the investors as a consideration to make the business decisions. The using of CSR as a variable that affects the value of the company based on the stakeholder theory, the theory explains that a company is owned by all the aspects which is related to its company, those are investors, society, and environment. Other theory which support PER is signaling theory, this theory revealed that the company will disclose the information, where the information can add the firm value. This research used the secondary data which is obtained from BEI. The data tested using the classical assumption test that consist of normality test, multicoleniarity, heteroscedasticity, and autocorrelation. The hypothesis tested by linear regression analysis and moderate regression analysis.The result of the test which is obtained from BEI and based on the results of the test Hypothesis 1 yields a significance of 0124> 0.05 so CSR disclosure has no effect to the firm value. The test to Hypothesis 2 yields a significance of 0.000 <0.05 and it’s concluded that PER has an influence to the value of the company. Hypothesis 3 yields a significance of 0039 <0.05 and it’s concluded that PER is a moderating variable. The conclusion of this research after testing the data, it can be concluded that H1 is rejected, H2 is received, and H3 is accepted. The result of this research is different with the previous one.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 22:09 |
| Last Modified: | 17 Jul 2022 22:09 |
| URI: | http://repository.unsri.ac.id/id/eprint/73955 |
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