Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA
BADARUDIN, AFIS
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI BADARUDIN, AFIS; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence between the application of corporate social responsibility and intellectual capital to the value of the company that listed in LQ45 on Indonesian Stock Exchange (IDX) year 2013-2016, in addition this study also test the financial performance as a moderation variable. The method used in this study is quantitative with the techniques of collecting documentation, namely through annual reports and financial statements of the company. This research use Structural Equation Modeling (SEM) analysis.The result of Structural Equation Modeling (SEM) analysis using WarpPLS 5.0 shows that corporate social responsibility has an effect on company value, intellectual capital has an effect on company value, financial performance can not moderate the relationship between corporate social responsibility to company value, and financial performance can moderate by weakening the relationship between intellectualcapital to company value.
Co-Authors Eni Wuryani