JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Pengaruh Income Smoothing dan Corporate Sosial Responsibility terhadap Nilai Perusahaan

Anggun Anggraini (Universitas Pamulang)
Indawati Indawati (Universitas Pamulang)
Yefita Lahagu (Universitas Pamulang)
Holiawati Holiawati (Universitas Pamulang)
Endang Ruhiyat (Universitas Pamulang)



Article Info

Publish Date
25 Sep 2023

Abstract

This study aims to test and analyze the effect of Income Smoothing and Corporate Social Responsibility on Company Value. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 9 applications. The population in this study is all food and beverage companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study is a purposive sampling technique with the results of 72 study populations into 22 research samples processed in this study. The results showed that Income Smoothing and Corporate Social Responsibility simultaneously affect the Value of the Companyn. While partially, Income Smoothing has no effect on Company Value and Corporate Social Responsibility has no effect on Company Value.

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Journal Info

Abbrev

JABI

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting ...