Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel Moderating (Studi pada Perusahaan Manufaktur di BEI Periode Tahun 2011-2013)

• Main Authors: Saedah, Zuhro (Author), , Dr. Erma Setiawati, M.M, Ak, CA (Author)
• Format: Book
• Published: 2015.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/35494/1/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/35494/3/halaman%20depan.pdf; https://eprints.ums.ac.id/35494/5/BAB%20I.pdf; https://eprints.ums.ac.id/35494/7/BAB%20II.pdf; https://eprints.ums.ac.id/35494/9/BAB%20III.pdf; https://eprints.ums.ac.id/35494/10/BAB%20IV.pdf; https://eprints.ums.ac.id/35494/12/BAB%20V.pdf; https://eprints.ums.ac.id/35494/14/Daftar%20Pustaka.pdf; https://eprints.ums.ac.id/35494/15/LAMPIRAN.pdf; https://eprints.ums.ac.id/35494/17/surat%20pernyataan%20publikasi.pdf
• Keywords: HF5601 Accounting

The purpose of this research is to know (1) the influence of these CSR disclosure (2) the influence of CSR disclosure against the value of the company's profitability as variebel moderating. The sample of this research is the manufacturing company listed in BEI with a period of 2011-2013 using a purposive sampling method. There are 57 companies that meet the criteria as research samples. Data analysis techniques include (1) descriptive statistics (2) Classic Assumption Test: Normality, Multikolinieritas, Heteroskedastisitas and Autocorrelation (3) Fit Testing and Goodness: (a) the coefficient of Determination (b) Test Statistic F (c) Test Statistic t (4) hypothesis testing, linear regression analysis method using simple and multiple linear regression analysis. The results of this research showed that 1 ) disclosure of csr not significantly affect the company to profitability as variable 2.the moderating capable of affecting relations on the disclosure of csr and the company manufacturing company bei 2011-2013 enrolled in a year.