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Image of 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).

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).

Lakilaki, Eogenie - Personal Name;

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Penilaian anda saat ini :  

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


Availability
Inventory Code Barcode Call Number Location Status
2407000275T137481T1374812023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1374812023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023
Collation
xxv, 166 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.662 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perusahaan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
MURZ
Other version/related

No other version available

File Attachment
  • 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
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