The Influence of Corporate Social Responsibility Disclosure, Managerial Ownership and Firm Size on Firm Value in Indonesia Stock Exchange

Estiasih, Soffia Pudji and Yuniarsih, Nia and Wajdi, Muh Barid Nizarudin (2019) The Influence of Corporate Social Responsibility Disclosure, Managerial Ownership and Firm Size on Firm Value in Indonesia Stock Exchange. The Influence of Corporate Social Responsibility Disclosure, Managerial Ownership and Firm Size on Firm Value in Indonesia Stock Exchange, 9 (9). pp. 159-171. ISSN 2201-1323

[img]
Preview
Text
9915_Estiasih_2019_E_R-IJICC.pdf

Download (345kB) | Preview
[img]
Preview
Text
Cek plagiasi.pdf

Download (2MB) | Preview
[img]
Preview
Text
peer reviu A2- The influence-merged.pdf

Download (770kB) | Preview
Official URL: https://www.ijicc.net/

Abstract

The purpose of this research is to find empirical evidence about the influence of the corporate social responsibility disclosure to the firm value, the influence of managerial ownership to firm value, and the 8 influences of firm size on firm value. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2012 periods. The corporate social responsibility index of company has been used as the proxy of the CSR disclosure, the percentage of managerial ownership is used as the proxy of managerial ownership, and the natural log of sales (Ln sales) is used as the proxy of firm size and Tobins Q is used as the proxy of firm value. The analysis methods have been carried out by using multiple linear regression analysis for hypothesis. The results of this research show that the disclosure of corporate social responsibility, managerial ownership, and firm size has significant influence to the firm value. Meanwhile, the results of partial test show that the corporate social responsibility disclosure has significant influence to firm value, whereas managerial ownership does not have any significant influence to the firm value and firm size has significant influence to the firm value. Key words: Corporate Social Responsibility Disclosure, Managerial Ownership ’Firm Size, Firm Value.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mahardani Febrihapsari
Date Deposited: 24 Jan 2020 11:41
Last Modified: 06 Apr 2021 14:10
URI: http://repository.unipra.ac.id/id/eprint/88

Actions (login required)

View Item View Item