E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 12 (2022)

CSR dan Nilai Perusahaan: Peran Odd-Even Effect Dewan Direksi, Umur dan Ukuran Perusahaan

Ayu Aryista Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Dodik Ariyanto (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Dec 2022

Abstract

Firm value is one indicator in investing. The study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value by using firm age, board of directors odd-even effect and company size as moderating variables for companies listed on the Sri Kehati Index from 2013-2019. The research sample consisted of 84 observations and data were analyzed using multiple linear regression models and Moderated Regression Analysis (MRA). The results of the study show that CSR has a positive and significant effect on firm value. The results also show that firm age, board of directors odd-even effect and firm size moderate the relationship between CSR and firm value. Keywords: Board Meeting Efficiency; Company Value; Corporate Social Responsibility; Company Size; Company Age

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...