PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PERSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING
Abstract
This study aims to examine the effect of corporate social responsibility
on firm value with management ownership as a moderating variable. The
population of this study is the Property and real estate companies listed on the
Indonesia Stock Exchange in 2012-2018. Sample selection using purposive
sampling method. A sample of 26 companies with seven years of observation.
Data analysis using Moderated Regression Analysis. The results of this study
indicate that the partial calculation of hypotheses, namely corporate social
responsibility has a significant effect on company value and management
ownership does not affect the value of the company. While management
ownership has not been able to moderate the effect of CSR on firm value
on firm value with management ownership as a moderating variable. The
population of this study is the Property and real estate companies listed on the
Indonesia Stock Exchange in 2012-2018. Sample selection using purposive
sampling method. A sample of 26 companies with seven years of observation.
Data analysis using Moderated Regression Analysis. The results of this study
indicate that the partial calculation of hypotheses, namely corporate social
responsibility has a significant effect on company value and management
ownership does not affect the value of the company. While management
ownership has not been able to moderate the effect of CSR on firm value
Keywords
corporate social responsibility, management ownership, profitability, leverage and company size
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