ENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING
(Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Jakarta)
RIKA NURLELA
ISLAHUDDIN
Universitas Syiah Kuala
ABSTRACT
The aim of this research is to know: (1) The influence of Corporate Social Responsibility to firm value (2) The influence of Percentage of management ownership as the moderating variable in relations between Corporate Social Responsibility and firm value. The research sample is non-financial sector in 2005 by using method of purposive sampling. There are 41 company fulfilling criterion as this research sample. The methode analysis of this research used multiple regression analysis.
The result of study show that (1) Simultaneously the effect of Corporates Social Responsibility , percentage of management ownership and interaction between Corporate Social Responsibility and Percentage of management ownership on firm value was significant and .(2) Partially, only percentage of management ownership have an effect on significant to firm value, while other variables in this research have not an effect on significant to fim value.
Keyword: Corporate Social Responsibility, Management Ownership, Firm Value.
I. PENDAHULUAN
1.1. Latar Belakang Masalah
Corporate Social Responsibility (CSR), is a discourse that was prominent in the world of multinational companies. This discourse is used by companies in order to take the role of facing the economy toward the free market. The development of free markets that have shaped the world’s economic ties with the formation of AFTA, APEC and others, have been encouraging companies from around the world to jointly carry out their activities in order to prosper the surrounding community.
Thinking that underlies Corporate Social Responsibility (CSR) is often considered the core of business ethics is that companies do not only have economic obligations and legal (meaning the shareholders of or shareholder) but also the obligations of other parties who interested parties (stakeholders) that reach beyond the obligations above. Social responsibility of companies between a company with all stakeholders, including the customer or customers, employees, communities, owners or investors, governments, suppliers and even competitors.
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(Simposium Nasional Akuntansi 11)
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