Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi
Abstract
The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values. The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange. The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company.
Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.
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References
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Sutanto, H., Erlina, & Abubakar, E. (2019). The Effect Of Firm Size, Firm Growth, Profitability and Capital Structure On Firm Value With Devident Policy As Intervening Variables In Telecommunication Companies Listed On Indonesia Stock Exchange. Journal of Public Budgeting, Accounting and Finance, 2(4), 1–13. https://ijpbaf.org/index.php/ijpbaf/article/view/211
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Carroll, A. B., & Brown, J. . (2018). Corporate Social Responsibility: A Review of Current Concepts, Research, and Issues. Business and Society, 360(2), 39–69. https://doi.org/https://doi.org/10.1108/S2514-175920180000002002
Erwanti, Y., & Haryanto. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris, Komite Audit Dan Kualitas Audit Terhadap Pengungkapan Informasi Pertanggungjawaban. Diponegoro Journal of Accounting, 6(4), 295–308.
Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1–2), 51–71. https://doi.org/10.1023/B:BUSI.0000039399.90587.34
Ghoul, S. El, Guedhami, O., Kwok, C. C. Y., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital. Journal of Banking and Finance, 35(9), 2388–2406. https://doi.org/10.1016/j.jbankfin.2011.02.007
Hijriah, A. (2019). Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Multiparadigma, 10(2), 295–307.
Hirdinis, M. (2019). Capital structure and firm size on firm value moderated by profitability. International Journal of Economics and Business Administration, 7(1), 174–191. https://doi.org/10.35808/ijeba/204
Hutabarat, A. C., & Siswantaya, I. G. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Ajar, 3(01), 68–87. https://doi.org/10.35129/ajar.v3i01.104
Junardi. (2019). Pengaruh Pengungkapan Corporate Social. Pendidikan Ekonomi, 4(2), 69–79. http://jurnal.stkippersada.ac.id/jurnal/index.php/JPE
Munsaidah, S., Andini, R., & Supriyanto, A. (2016). Analisis Pengaruh Firm Size, Age, Profitabilitas, Leverage, dan Growth Perusahaan Terhadap Corporate Social Responsibility (CSR) Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2014. Journal Of Accounting, 2(2), 1.
Pohan, H. T., Noor, I. N., & Bhakti, Y. F. (2018). Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 5(1), 41–52. https://doi.org/http://dx.doi.org/10.25105/jat.v5i1.4850
Prasetyo, A., & Meiranto, W. (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaanmanufaktur Yang Terdaftar Di Bei Tahun 2013 - 2015. Diponegoro Journal of Accounting, 6(1), 1–12.
Setiadharma, S., & Machali, M. (2017). The Effect of Asset Structure and Firm Size on Firm Value with Capital Structure as Intervening Variable. Journal of Business & Financial Affairs, 06(04), 1. https://doi.org/10.4172/2167-0234.1000298
Sudrajat, J., & Setiyawati, H. (2021). Role of Firm Size and Profitability on Capital Structures and Its Impact Over Firm Value. Journal of Economics, Finance & Accounting, 2(1), 13–26. https://dinastipub.org/DIJEFA/article/view/737
Sunaryo, B. A., & Mahfud, H. M. K. (2016). Pengaruh Size, Profitabilitas, Leverage Dan Usia Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Listing Di BEI TAHUN 2010 – 2013). Diponegoro Journal of Management, 5(1), 1–14.
Sutanto, H., Erlina, & Abubakar, E. (2019). The Effect Of Firm Size, Firm Growth, Profitability and Capital Structure On Firm Value With Devident Policy As Intervening Variables In Telecommunication Companies Listed On Indonesia Stock Exchange. Journal of Public Budgeting, Accounting and Finance, 2(4), 1–13. https://ijpbaf.org/index.php/ijpbaf/article/view/211
Yanti, I. G. A. D. N., & Darmayanti, N. P. A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Modal, Dan Likuiditas Terhadap Nilai Perusahaan Makanan Dan Minuman. E-Jurnal Manajemen Universitas Udayana, 8(4), 2297. https://doi.org/10.24843/ejmunud.2019.v08.i04.p15
Published
2021-07-25
How to Cite
KESUMASTUTI, Made Ayu Riski Meinanda; DEWI, Ayu Aryista.
Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1854-1866, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/71718>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p19.
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