PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN YANG TERCATAT DI ISSI PERIODE 2012 – 2016)

PRASETYA ADITIYA WASKITA, NIM. 11390030 (2017) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN YANG TERCATAT DI ISSI PERIODE 2012 – 2016). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

CSR practices have been widely used by companies in Indonesia. In annual reports, companies are expected to disclose CSR practices even in simple form. CSR is a form of corporate social responsibility to the parties concerned and contribute to the company's activities. Disclosure of CSR concerns disclosure of economic, social and environmental aspect of the surrounding enterprise. This study aims to determine the effect of CSR on corporate value measured through PBV with GCG which is proxied with managerial ownership as a moderating variable. The sample of this study after the selection of data using purposive sampling then in get a sample of 94 companies registered in the ISSI period 2012-2016. The method used is the method of regression analysis and panel data. The results of this test indicate that CSR and Managerial Ownership as an independent variable can not affect the increase in corporate value. While managerial ownership after being a moderating variable has a positive influence on CSR disclosure to raise company value. This is in because managerial ownership is the most fundamental thing in the company's activities. If reporting of managerial ownership is reported it will have an impact on CSR disclosure and an increase in corporate value.

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