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. International Journal of Innovation, Creativity and Change, 9 (9). pp. 159-171. ISSN 2201-1323

	Text 2. 2019 DES SOFFIA NIA SCOPUS The Influence of Corporate Social Responsibility Disclosure, Managerial Ownership and Firm Size on Firm Value in Indonesia Stock Exchange.pdf Download (345kB)
	Text PEER REVIEW FIX 2 THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY.pdf Download (215kB)
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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Corporate Social Responsibility Disclosure, Managerial Ownership, Firm Size, Firm Value.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Nia Yuniarsih
Date Deposited:	27 Sep 2021 07:48
Last Modified:	12 Oct 2021 09:53
URI:	http://repositori.ukdc.ac.id/id/eprint/841

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