Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

Pengaruh Corporate Social Responsibility, Leverage, dan Woman On Board Terhadap Firm Value

Alien Puspitasari (Universitas Stikubank Semarang)
Ceacilia Srimindarti (Universitas Stikubank Semarang)



Article Info

Publish Date
25 Jan 2022

Abstract

Firm value (company value) is the value owned by a company company, whether it gets local or foreign capital obtained based on several important things that can build the company from the beginning until now. This preparation has the aim of testing and analyzing the effect of corporate social responsibility, leverage, and woman on board on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last three periods, 2018-2020, with a population of 536 company. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 258 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that corporate social responsibility (CSR) and woman on board (WoB) have a negative effect on firm value. Meanwhile, leverage (DER) has a significant effect in a positive direction on firm value. Keywords:corporate social responsibility; leverage; woman on board; firm value

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...