Business Accounting Review
Vol 4, No 1 (2016): Business Accounting Review

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON NILAI PERUSAHAAN PADA SUBSEKTOR SEMEN, KERAMIK, PLASTIK, DAN KIMIA

Devina Mustikarina Natanagara (Universitas Kristen Petra)
Juniarti Juniarti Juniarti (Universitas Kristen Petra)



Article Info

Publish Date
29 Feb 2016

Abstract

The purpose of this study was to know whether there was significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the firm value which was measured by using the Tobin’s Q. The sample used in this study were 120 observations in subsectors of chemical, cement, ceramic, and plastic industry during the period of 2009-2013. The results of this study showed that Corporate Social Responsibility significantly affect the firm value. Market share as control variable had positive influence on firm value. While the Debt to Equity Ratio control variable had no affect on firm value and firm size control variable had negative influence on firm value.

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