KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL SEBAGAI VARIABEL PEMODERASI

  • I Dewa Ayu Ratih Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Gusti Ayu Eka Damayanthi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study to determine the effect of managerial ownership and profitability in the value of the company with social responsibility disclosure as moderating variables. Non-probability sampling technique with purposive sampling method is the determination of the sample used. Manufacturing companies listed in Indonesia Stock Exchange in 2013-2014 is the population of this study in order to obtain a sample of 110 samples. Moderated Regression Analysis is used to perform data analysis. Based on the analysis found that the value of the company is affected by managerial ownership with the negative direction of the relationship, while the company's value can not be influenced by the variable profitability. Disclosure of social responsibility as well as able to moderate the effect of managerial ownership on the value of the company, while disclosure of social responsibility are not able to moderate influence on the value of the company's profitability.

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Published
2016-03-02
How to Cite
RATIH, I Dewa Ayu; EKA DAMAYANTHI, I Gusti Ayu. KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL SEBAGAI VARIABEL PEMODERASI. E-Jurnal Akuntansi, [S.l.], v. 14, n. 2, p. 1510-1538, mar. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/16175>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

corporate values, managerial ownership, profitability, social responsibility disclosure