Journal of Innovation in Business and Economics
Vol 6, No 1 (2015)

PENGARUH CSR BERDASAR ISO 26000 TERHADAP NILAI PERUSAHAAN DENGAN KARAKTERSITIK PERUSAHAAN SEBAGAI VARIABEL MODERATING

Latifah, Sri Wahjuni (Unknown)

Article Info

Publish Date
02 Mar 2015

Abstract

Research of the influence of ISO 26000 CSR toward the company's value as a moderating variable which is done on companies listed in Indonesia Stock Exchange. The Company’s characteristics are measured by firm age, size, leverage and profitability. The data analysis was done by using double linear regression models, the first is to see the effect based on the ISO 26000 CSR and firm characteristics on value, and the second is to see the effect of interaction with the ISO 26000 corporate characteristics. The results of the study showed that there was no influence of ISO 26000, the characteristics of the company toward the value of the company. However, moderated ISO 26000 by firm characteristics affect the value of the company.

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Journal Info
Journal of Innovation in Business and Economics
Website

Abbrev

jibe

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

The Journal of Innovation in Business and Economics (JIBE) is published by the Department of Economics and Business at University of Muhammadiyah Malang in 2017. Previously this journal was known as Jurnal Media Ekonomi that was initially published in 2000. In 2011 until 2016, this journal was ...