PENGARUH LUAS PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN CSR DAN LABA SEBAGAI VARIABEL MODERATING(Pengujian Empiris pada Perusahaan Manufaktur Periode Tahun 2010-2012)

LESTARI, ANING DEWI (2014) PENGARUH LUAS PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN CSR DAN LABA SEBAGAI VARIABEL MODERATING(Pengujian Empiris pada Perusahaan Manufaktur Periode Tahun 2010-2012). Other thesis, Prodi Akuntansi Unika Soegijapranata.

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Abstract

This study aimed to influence sustainability reporting extensive disclosures on firm value, the moderating effect of Corporate Social Rresponsibility extensive disclosures in the relation between the value of corporate sustainability reporting, the moderating effect of profit in the relation between the area of disclosure of the value of corporate sustainability reporting, the moderating effect of Corporate Social Rresponsibility and earnings in the relation between the area of disclosure of the value of corporate sustainability reporting This research was conducted in the period 2010-2012. The data used are secondary data. The data analysis method used is the classical regression analysis and assumptions. The results showed that: First, the area of Sustainability Reporting Disclosure positive effect on firm value. So the first hypothesis is accepted. Second, strengthening Corporate Social Responsibility Sustainability Reporting extensive disclosure on firm value. So the second hypothesis is accepted. Third, strengthen the influence of broad disclosure Profit Sustainability Reporting on firm value. Fourth, Corporate Social Responsibility and profits strengthen disclosure Sustainability Reporting broad influence on firm value.

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting
> 650 Management > 657 Accounting > Financial reports
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 26 Aug 2015 01:12
Last Modified: 26 Aug 2015 01:12
URI: http://repository.unika.ac.id/id/eprint/116

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