文章基本信息

标题：Analisis Relevansi Nilai Informasi Akuntansi Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi
本地全文：下载
作者：Indhung Listyaningrum ; Katika Hendra Titisari ; Siti Nurlaela 等
期刊名称：Eksis: Jurnal Riset Ekonomi dan Bisnis
印刷版ISSN：1907-7513
电子版ISSN：2549-6018
出版年度：2021
卷号：15
期号：2
页码：79-86
DOI：10.26533/eksis.v15i2.760
语种：Indonesian
出版社：STIE PGRI Dewantara Jombang
摘要：This research was aimed to examined and analyzed the value relevance of accounting information by disclosured of Corporate Social Responsibility (CSR) as a moderating variabel in banking sector companies. The population of this research was by 11 banking companies registered on the BEI (Bursa Efek Indonesia) in the period of 2015 -2018. From the population, reasearcher found 44 samples by used purposive sampling method. The hypothesis test of this research used multiple linear regression by Moderated Regression Analysis (MRA) approach. The independent variables of this research were earning and book value. CSR as an independen variable and moderating variable. While the dependent variable was the stock price. The result of this research was to indicated that the earning and book value were relevance to the value of accounting information. While CSR disclosure as an independent variable and moderating variable didn’t have relevance to the value of accounting information. The moderating result of CSR disclosure weren’t able to substantiated the earning and book value.