Skripsi

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MENGGUNAKAN GLOBAL REPORTING INITIATIVE (GRI) DAN ISLAMIC SOCIAL REPORTING (ISR) SEBAGAI VARIABEL MODERASI DALAM PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021).

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Penilaian

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This research aims to examine the effect of financial performance as proxied by FDR, ROA, and CAR on company value with CSR disclosure using GRI and ISR as moderating variables. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with SPSS version 25 analysis tools. The results of the study showed that FDR and CAR had a negative effect on company value, while ROA had a positive effect on company value. CSR disclosure using GRI was able to moderate the influence of FDR, ROA, and CAR on company value. CSR disclosure using ISR is not able to moderate the influence of FDR and CAR on company value. However, CSR disclosure using ISR is able to moderate the influence of financial performance as proxied by ROA on company value. Keywords: Corporate Social Responsibility, Global Reporting Initiative, Islamic Social Reporting, Financial Performance, Company Value

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000275	T137481	T1374812023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1374812023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xxv, 166 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.662 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Akuntansi Perusahaan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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