Permatasari, Wulan Indah and , Dra. Rina Trisnawati, Ak, M.Si, Ph.D (2016) Pengaruh Nilai Laba Dan Nilai Buku Terhadap Relevansi Nilai Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode Tahun 2010-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (NASKAH PUBLIKASI)
NASKAH PUBLIKASI.pdf Download (930kB) |
|
PDF (HALAMAN DEPAN)
HALAMAN DEPAN.pdf Download (5MB) |
|
PDF (BAB I)
BAB I.pdf Download (236kB) |
|
PDF (BAB II)
BAB II.pdf Restricted to Repository staff only Download (386kB) |
|
PDF (BAB III)
BAB III.pdf Restricted to Repository staff only Download (331kB) |
|
PDF (BAB IV)
BAB IV.pdf Restricted to Repository staff only Download (407kB) |
|
PDF (BAB V)
BAB V.pdf Restricted to Repository staff only Download (97kB) |
|
PDF (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf Download (12kB) |
|
PDF (LAMPIRAN)
LAMPIRAN.pdf Restricted to Repository staff only Download (745kB) |
|
PDF (PERNYATAAN PUBLIKASI)
SURAT PERNYATAAN.pdf Restricted to Repository staff only Download (578kB) |
Abstract
This study aims to determine the disclosure of Corporate Social Responsibility (CSR) as moderating variable on the value relevance of earnings and book value. Earnings is measured by earnings per share (EPS) and book value is measured by the net asset value per share. The regression model used was Ohlson Earnings Model. While the value relevance proxied by stock prices. Measurement of corporate social responsibility based on the Global Reporting Intiatives disclosure index (GRI) 2013 as seen from the company's annual report. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange (BEI) 2010-2014. Sample used purposive sampling technique by 13 companies during 5 years of observation. So the total sample was 65. The data analysis used classical assumption testing multiple linear regression method. The results showed that the value of earnings and book value has value relevance. CSR disclosure moderating value relevance of book value but does not moderating the value relevance of earnings.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | value relevance, earnings, book value, CSR disclosure |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | WULAN INDAH PERMATASARI |
| Date Deposited: | 03 May 2016 09:27 |
| Last Modified: | 07 Dec 2016 11:37 |
| URI: | http://eprints.ums.ac.id/id/eprint/43373 |
Actions (login required)
 |
View Item |
