Expensive: Jurnal Akuntansi dan Keuangan
Vol 1 No 2 (2022): Mei

engaruh Coorporate Social Responsibility Disclosure Dan Institutional Ownership Terhadap Firm Value PT Sinar Pematang Mulia 11 Bandar Mataram Lampung Tengah

Retno Eka Andrianingsih (Universitas Muhammadiyah Metro)
Jawoto Nusantoro (Universitas Muhammadiyah Metro)
Elmira Febri Darmayanti (Universitas Muhammadiyah Metro)

Article Info

Publish Date
22 Oct 2022

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership on Firm Value at PT Sinar Pematang Mulia 11 Bandar Mataram Central Lampung. The type of research used is quantitative with this research method using panel regression method and processed using Eviews. The results showed that the Corporate Social Responsibility (CSR) Disclosure variable had a positive and significant effect on Firm Value, which was 0.000048 with a positive sign with a probability value of 0.0048 > 0.05. Institutional Ownership variable has a positive and significant effect on Firm Value, which is 0.000079 with a positive sign with a probability value of 0.0630 > 0.05. Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership variables have a positive and significant impact on Firm Value, namely Fcount (3.696479) > from F table (2.934030) and probability value is 0.005279 < 0.05

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Journal Info
Expensive: Jurnal Akuntansi dan Keuangan
Website

Abbrev

expensive

Publisher

Universitas Muhammadiyah Metro

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. ...