THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE
| Main Authors: | Holly, Anthony, Mardiana, Ana, Yaury, Feby Amely |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2022
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/31 https://journal.inspiring.or.id/cjba/article/view/31/26 |
| ctrlnum |
article-31 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE</title><creator>Holly, Anthony</creator><creator>Mardiana, Ana</creator><creator>Yaury, Feby Amely</creator><description lang="en-US">Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value.
Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software.
Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value.
Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019
Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2022-10-27</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/31</identifier><identifier>10.58792/cjba.v2i2.31</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA); 216-241</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v2i2</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/31/26</relation><rights lang="en-US">Copyright (c) 2022 Contemporary Journal on Business and Accounting</rights><recordID>article-31</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Holly, Anthony Mardiana, Ana Yaury, Feby Amely |
| title |
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2022 |
| url |
https://journal.inspiring.or.id/cjba/article/view/31 https://journal.inspiring.or.id/cjba/article/view/31/26 |
| contents |
Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value.
Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software.
Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value.
Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019
Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value
Paper Type Research Result |
| id |
IOS19745.article-31 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:52Z |
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2024-06-13T04:01:52Z |
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1801717580559286272 |
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9.9049015 |