KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE PADA NILAI PERUSAHAAN

  • A. A. Sagung Putri Jayanti Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Dewa Gede Dharma Suputra Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This research aims to know the ability of corporate social responsibility to moderate the influence of good corporate social responsibility and leverage the value of the company in the real estate and property companies listed on the Indonesia stock exchange in 2011-2013. This research includes 12 real estate company and the property with the use of quantitative research in which research data is derived from the secondary data obtained from the observation of the non participant in the form of study documentation. This research data are qualified classical assumptions tests processed with multiple linear regression techniques. The results of the analysis showed that the managerial ownership and leverage the negative effect on the value of the company's institutional ownership, a positive effect on the value of the company, Corporate Social Responsibility (CSR) is not able to moderate the influence of Good Corporate Governance (GCG) and leverage the value of the company.

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Published
2016-01-24
How to Cite
JAYANTI, A. A. Sagung Putri; DHARMA SUPUTRA, I Dewa Gede. KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE PADA NILAI PERUSAHAAN. E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 118-143, jan. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/14183>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

GCG, Leverage, corporate values, and CSR