Sirait, Budiman (2015) PENGARUH PENGUNGKAPAN COORPORATE SOCIAL RESPONSIBILTY TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, UNIMED.
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Abstract
Permasalahan yang dibahas dalam penelitian ini adalah bagaimana pengaruh CSR terhadap nilai perusahaan dengan manajemen laba sebagai variabel pemoderasi. Tujuan dari penelitian ini adalah untuk mengetahui : (1) Pengaruh CSR terhadap nilai perusahaan (2) Pengaruh CSR terhadap nilai perusahaan dengan Dengan manajemen laba sebagai variabel moderating Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013 sebanyak 136 perusahaan. Dari 136 perusahaan, dengan menggunakan purposive sampling terpilih sampel sebanyak 43 perusahaan. Data yang digunakan dalam penelitian ini adalah data skunder berupa laporan keuangan yang didownload dari www.idx.co.id pengujian hipotesis dalam pengujian ini menggunakan uji t dan uji Moderasi dengan tingkat kepercayaan 5 %.Hasil penelitian ini menunjukkan bahwa pengungkapan CSR berpengaruh signifikan terhadap nilai perusahaan sedangkan Manajemen laba sebagai variabel moderating tidak dapat mempengaruhi hubungan pengungkapan CSR dan nilai perusahaan. Adjusted R Square sebesar 0 .160 yang berarti 16% variabilitas nilai perusahaan yang dapat dijelaskan oleh variabel independen CSR, Manajemen laba, dan Moderasi. Sedangkan 84% dijelaskan oleh variabel lain yang tidak dianalisis dalam modelKesimpulan penelitian ini adalah pengungkapan CSR berpengaruh positif terhadap nilai perusahaan, dan manajemen laba sebagai variabel moderasi tidak dapat memoderasi pengaruh pengungkapan CSR terhadap nilai perusahaan
Item Type: | Thesis (Undergraduate) | ||||||
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Call Number: | SK-2015 AKT 105 | ||||||
Keywords: | Pengungkapan CSR; Manajemen Laba; Nilai Perusahaan | ||||||
Subjects: | H Social Sciences > HB Economic Theory. Demography H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping |
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Divisions: | Fakultas Ekonomi > Akuntansi | ||||||
Depositing User: | Mrs Intan Nurhidayati | ||||||
Date Deposited: | 21 Aug 2016 08:21 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/14577 |
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