PERAN KEPEMILIKAN MANAJEMEN DALAM HUBUNGAN SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN

HIRAS, PASARIBU and LIKA, WIDYANINGRUM and KARYONO, KARYONO (2009) PERAN KEPEMILIKAN MANAJEMEN DALAM HUBUNGAN SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN. BULETIN EKONOMI JURNAL MANAJEMEN, AKUNTANSI DAN EKONOMI PEMBANGUNAN, 7 (2). pp. 149-161. ISSN 1410-2293

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Abstract

This study aims to determine the effect of corporate social responsibility towards the company and to find out when the greater management ownership, the influence of corporate social responsibility towards the company's getting stronger. Samples used in this study were 108 manufacturing companies listed on the Indonesia Stock Exchange in the period 2006-2008. The data was collected using purposive sampling. This study uses multiple regression analysis with the moderating variable Moderator Regression Analysis (MRA). The results obtained from this study indicate that the Corporate Social Responsibility positive significant effect on the value of a company. While the percentage of management ownership has no significant effect as a moderating variable in the relationship between Corporate Social Responsibility. Keywords: Social responsibility, Management ownership, Corporate value.

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