PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2017)

Meilinawati, Elisabeth (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2017). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to prove that firm life cycle at mature stage positively moderate the influence of corporate social responsbility on firm value. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. The data used in this study were the secondary data sourced from annual reports and financial reports from the Indonesia Stock Exchange (IDX) website. The value of the company in this study was measured using the Tobin's Q ratio. Social responsibility was measured using the Global Reporting Initiative (GRI) G4 Index with 75 indicators based on that developed by Cho et al. (2013). The company's life cycle in this study was measured using a Retained Earning / Total Equity (RE / TE) proxy. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations which fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data was analyzed using moderated regression analysis (MRA) with help SPSS 23 software. The result showed that firm life cycle at mature stage strengthens the influence of corporate social responsbility on firm value. Keywords: Corporate social responsbility, firm value, firm life cycle at mature stage

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