Image of Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Moderasi (Studi Pada Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei Periode 2015-2017)
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Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Moderasi (Studi Pada Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei Periode 2015-2017)

The importance of financial performance and enviromnetal performance make investors and creditors more selective in investing or give credit to the company that can improve firm value.This study has several objectives: first, to examine the financial performance measured return on asset and return on equity and environmental performance in implementing firm value at manufactured companies listed on the IDX for the period of 2015-2017. Second, to examine the corporate social responsibility on moderating relationship between financial performance measured return on asset and return on equity and environmental performance with firm value at manufactured companies listed on the IDX for the period of 2015-2017. Data is obtained from the annual reports of manufactured companies listed on the IDX for the period of 2015-2017.
Using SPSS 22 the results of this study show that financial performance (return on asset and return on equity) has an influence on the implementation of firm value. Enviromental performance has not an influence on the implementation of firm value. The results of this study show corporate social responsibility just managed to moderated relationship between that financial performance (return on asset and return on equity) with firm value. But, corporate social responsibility has not manage to moderated relationship between that financial performance withfirm value.

Keywords: Firm Value, Financial Performance, Enviromental Performance, Corporate Social Responsibility

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0063)
10 07. 219 (0063)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0063)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xi, 133 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 219 (0063)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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