Suryonugroho, Bayu (2016) THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE THROUGH INSTITUTIONAL OWNERSHIP, MANAGEMENT OWNERSHIP AND SIZE OF COMPANY AS VARIABLE MODERATING (Empirical Study in the Winning Company at ISRA Registered in Indonesia Stock Exchange 2009-2012). S1 thesis, Fakultas Ekonomi.
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Abstract
The core discussion set out in this study is the lack of attention/management towards the CSR. The company considers CSR as a problem which will impact the value of the company itself. This study aims to know: the effect of CSR on the value of the company, the effect of CSR parameter environment on the value of the company, the effect of CSR parameter community on the value of the company, the effect of CSR parameter employment on the value of the company, the effect of CSR on the value of company with the institutional ownership as a variable moderation, the effect of CSR on the value of company with a management ownership as a variable moderating, and the effect of CSR on the value of the company with size the company as a variable moderating. The method of the study used is causal associative method. The population within the study involves 42 winning companies at ISRA, whereas the sample of the study is 31 companies which have the complete data to be analyzed. The technique of the analysis is the simple linear regression, moderated regression analysis and multiple regression. The result of this research shows that: CSR has a positive effect and is not significant towards the value of the company. The CSR parameter environment has a positive effect and is not significant towards the value of the company. The CSR parameter community has a positive effect and is not significant towards the value of the company. The CSR parameter employment has a positive effect and is not significant towards the value of the company. The institutional ownership, the management ownership and the company measurement as the variable moderation are not able to moderate the effect of CSR on the value of the company. Keywords: CSR, value of company, environment, community, environment,
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | CSR, value of company, environment, community, environment, institutional, management, company measurement. |
| Subjects: | Umum > Penelitian Ilmu Sosial > Ekonomi > Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Akuntansi > Akuntansi |
| Depositing User: | Admin Akuntansi FE |
| Date Deposited: | 05 Aug 2016 04:44 |
| Last Modified: | 30 Jan 2019 10:14 |
| URI: | http://eprints.uny.ac.id/id/eprint/38934 |
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