Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Kompensasi Eksekutif Sebagai Variabel Moderasi

• Main Author: Sindi Dwi Agustin, -
• Format: Theses and Dissertations NonPeerReviewed
• Language: Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian
• Published: 2021
• Subjects: HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
• Online Access: http://repository.unair.ac.id/108533/2/1.%20HALAMAN%20JUDUL.pdf; http://repository.unair.ac.id/108533/1/2.%20ABSTRAK.pdf; http://repository.unair.ac.id/108533/3/3.%20DAFTAR%20ISI.pdf; http://repository.unair.ac.id/108533/4/4.%20BAB%201%20PENDAHULUAN.pdf; http://repository.unair.ac.id/108533/5/5.%20BAB%202%20TINJAUAN%20PUSTAKA.pdf; http://repository.unair.ac.id/108533/6/6.%20BAB%203%20METODE%20PENELITIAN.pdf; http://repository.unair.ac.id/108533/8/7.%20BAB%204%20HASIL%20DAN%20PEMBAHASAN.pdf; http://repository.unair.ac.id/108533/7/8.%20BAB%205%20KESIMPULAN%20DAN%20SARAN.pdf; http://repository.unair.ac.id/108533/9/9.%20DAFTAR%20PUSTAKA.pdf; http://repository.unair.ac.id/108533/11/10.%20LAMPIRAN.pdf; http://repository.unair.ac.id/108533/10/11.%20PERMOHONAN%20EMBARGO.pdf; http://repository.unair.ac.id/108533/; http://lib.unair.ac.id
• Institution: Universitas Airlangga

The purpose of this study was to empirically demonstrate the effect of corporate social responsibility on firm value and to empirically demonstrate that executive compensation strengthens the effect of corporate social responsibility disclosure on firm value by utilizing firm size and profitability as control variables. Disclosure of corporate social responsibility was measured based on GRI standards, namely GRI G4 and GRI Standards. Meanwhile, firm value was measured using the price to book value: the ratio of the market value of a company's share price over its book value of equity. This study used a quantitative approach. The sample used was non-financial corporations listed on the Indonesia Stock Exchange (BEI) from 2015 to 2018. The data analysis technique used was multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that corporate social responsibility disclosure had a positive effect on firm value, and executive compensation can strengthen the effect of corporate social responsibility disclosure on firm value.