CD Tesis

Pengaruh Green Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Perusahaan Yang Listing Di Bursa Efek Indonesia Tahun 2015-2019)

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This study aims to prove and analyze the effect of Green Corporate Social Responsibility (CSR) on firm value and the effect of the audit committee as a moderating variable. Firm value is the actual value per share that will be received if the company's assets are sold at the share price. Green CSR is the company's commitment to be responsible for the environment and the preservation of the environment, especially those affected by the company's operations. Audit committee is a group of people formed by the board of commissioners who work together to help carry out the duties and functions of the board of commissioners. This study uses a sample of companies listed on the Indonesia Stock Exchange (IDX) and listed on the SRI-KEHATI stock index which presents annual reports and Green CSR activities for 5 years.
Sampling in this study based on purposive sampling and obtained as many as 125 companies. The analytical method used is simple linear analysis and moderated regression analysis. The results showed that Green CSR has an effect on Company Value and the Audit Committee is able to moderate the relationship between Green CSR and Firm Value.
Keywords: Green CSR, Firm Value, Audit Committee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0087)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xi, 90 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0087)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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