Relevansi Nilai Laba dan Nilai Buku dan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderating

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 Ohlson Earnings Model. While the value relevance proxied by stock prices. Corporate social responsibility measured by the Global Reporting Intiatives disclosure index (GRI) 2013 with 149 items. The content analysis based on the company's annual report during 2010-2014 periods. The population of this research is all consumers good companies listed in Indonesia Stock Exchange (BEI) 2010-2014. Sample used purposive sampling technique and the total sample is 65 companies Data analysis used multipleregression with moderated variables (MRA) and content analysis.The results showed that the value of earnings and book value has value relevance. CSR disclosure moderating value relevance of book value does not moderating the value relevance of earnings.