CD Tesis

Pengaruh Pengungkapan Csr, Kinerja Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Kepemilikan Asing Sebagai Variabel Moderasi

---

This study aims to examine the effect of CSR disclosure, environmental
performance, and firm size on financial performance with foreign ownership as a moderating
variable. The population used in this study are manufacturing, mining, and energy companies
listed on the Indonesia Stock Exchange in 2017-2019. The sample selection through
purposive sampling method contained 37 companies with a total of 101 company data
observations. Data analysis to test the hypothesis using multiple regression analysis (multiple
regression analysis) and Moderated Regression Analysis (MRA). The data used is secondary
data. The data analysis method used in this study uses SPSS for windows.
The results show that CSR disclosure affects financial performance, environmental
performance affects financial performance, firm size affects financial performance, foreign
ownership is able to moderate the effect of CSR disclosure on financial performance, foreign
ownership is able to moderate the effect of environmental performance on financial
performance, foreign ownership is able to moderate the effect of firm size on financial
performance.
Keywords : Disclosure of Corporate Social Responsibility, Environmental Performance,
Firm Size, Financial Performance,Foreign Ownership.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 07. 221 (0028)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xi, 126 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 07. 221 (0028)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar