Yuannita, Desy and -, Dr. Zulfikar, M.Si, S.E. (2023) Transaksi Pihak Berelasi Dan Nilai Perusahaan: Investigasi Efek Moderasi Pelaporan CSR (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Desy Yuannita. Firm value is influenced by many factors. This study investigates the influence of related party transactions (receivables and payables) on firm value with social responsibility (CSR) as a moderating variable. The population of this study is all corporate sectors, except the financial sector which are listed on the IDX in 2018 and 2019. Data analysis uses the SPSS version 20 application as a tool to assist in data processing. Based on the 195 samples used, the results of this study indicate that related party transactions (receivables and payables) have no effect on firm value and CSR is unable to moderate the relationship between related party transactions (receivables and payables) with firm value.
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | Related Party Transactions, Firm Value, Firm Size, CSR. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | DESY YUANNITA |
Date Deposited: | 22 Aug 2023 23:32 |
Last Modified: | 22 Aug 2023 23:32 |
URI: | http://eprints.ums.ac.id/id/eprint/116907 |
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