Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Corporate Governance sebagai Variabel Moderasi

Abstract

The purpose of this study is to investigate the influence of Corporate Social Responsibility (CSR) to the value of the firm.Second, find out if Corporate Governance moderates the relationship between Corporate Social Responsibility with the firm value.The sample is selected by purposive sampling method, ie sampling technique using a certain considerations that are relevant to the selected sample research purposes.The number of samples obtained are 22 companies listed on the Indonesia Stock Exchange.Data analysis was performed by descriptive analysis and multiple regression analysis.The results show that the Corporate Social Responsibility is significantly positive effect on firm value.This means the better the implementation of CSR by companies the firm's value will increase.Second, good corporate governance as a moderating variable can significantly affect the relationship between CSR and firm value.

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