PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA NILAI PERUSAHAAN

  • Dewa Made Bagus Umbara
  • I Ketut Suryanawa Universitas Udayana

Abstract

This study aims to determine the effect of CSR on corporate value. This research was conducted in the IDX, with a population of 407 companies. This study uses regression analysis techniques. Based on the analysis it was found that (1) CSR (Corporate Social Responsibility) has a positive effect on the value of the corporate; (2) the positive impact of CSR disclosure on the value of the corporate is categorized as a high-profile corporate; (3) the positive impact of CSR disclosure on the value of the corporate is categorized as a low profile corporate.

Author Biography

I Ketut Suryanawa, Universitas Udayana
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali
Published
2014-11-13
How to Cite
UMBARA, Dewa Made Bagus; SURYANAWA, I Ketut. PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA NILAI PERUSAHAAN. E-Jurnal Akuntansi, [S.l.], p. 410-424, nov. 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9159>. Date accessed: 21 aug. 2019.
Section
Articles

Keywords

NP; CSR; profile