KEMAMPUAN PROFITABILITAS DAN GROWTH OPPORTUNITY MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN

  • Ni Luh Asri Savitri Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Putu Sri Harta Mimba Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to investigate the effect of corporate social responsibility disclosure on the company’s value, profitability and growth opportunity as the moderating variables. There were 53 companies engaged in agriculture and mining used as sample of this study. Those companies had been listed in stock exchange from 2009 to 2013. Furthermore, the multiple regression analysis is applied to test the hypothesis of this study. The result of the investigation shows that the CSR disclosure has positive effect towards the company’s value. Whereas, profitability and growth opportunity, that are used as moderation variables in relation to the CSR disclosure and company’s value, do not have significant effect.

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Published
2016-11-25
How to Cite
SAVITRI, Ni Luh Asri; MIMBA, Ni Putu Sri Harta. KEMAMPUAN PROFITABILITAS DAN GROWTH OPPORTUNITY MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], nov. 2016. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/EEB/article/view/22411>. Date accessed: 27 sep. 2023.
Section
Articles

Keywords

CSR Disclosure, Company’s Value, Profitability, Growth Opportunity