PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN SIZE PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
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Institusion

Universitas Muhammadiyah Malang

Author

Utami, Siti Mariam

Subject

HB Economic Theory 

Datestamp

2015-01-16 03:05:34 

Abstract :
The aims of this research are to know: (1) The influence of corporate social responsibility to firm value (2) The influence of firm size as the moderating variable in relations between corporate social responsibility with firm value. This research sample is manufacture sector in 2011 by using method of purposive sampling. There are 58 companies in 2011 which fulfilling criteria as this research sample. The analysis method of this research is simple linear regression analysis and multiple linear regression analysis. The result of this research show that corporate social responsibility was not influence to firm value because a pure corporate social responsibility can not influence to firm value . Corporate social responsibility will influence the firm value if there are moderating variables that can influence the relationship between corporate social responsibility to firm value. In this case moderating variable is firm size that has been tested using multiple linear regression analysis. Based on multiple linear regression analysis, the firm size as a moderating variable able to moderate the relationship between corporate social responsibility with the firm value.