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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DENGAN ARUS KAS OPERASI DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA 2018-2020.

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This study investigates whether operating cash flow mediates the relationship between corporate social responsibility and firm value. This study investigates at least 80 manufacturing companies that are in the basic and chemical industrial sector listed on the Indonesian Stock Exchange for three consecutive years 2018-2020. Using the purposive sampling method, 46 companies were selected. The purpose of this study is to identify whether there is a relationship between corporate social responsibility, operating cash flow and firm value and to provide information about the benefit of corporate social responsibility disclosure of one company. The analytical technique used in this study is path analysis. This research uses quantitative approach and the data was obtained using secondary data. The results of this study indicate that corporate social responsibility has no effect on operating cash flow, corporate social responsibility has no effect on firm value, operating cash flow has no effect on firm value, and the effect of operating cash flow in mediating the relationship between corporate social responsibility and firm value has no effect. Keywords : Corporate Social Responsibility, Cash Flow Operation, And Firm Value

Availability
Inventory Code Barcode Call Number Location Status
2207000946.T69022T690222022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T690222022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xviii, 95 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Manajemen.
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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