PERANAN CORPORATE SOCIAL RESPONSIBILITY DALAM NILAI PERUSAHAAN

Abstract

The research conducts study and analysis of the influence of corporate social responsibility on firm value with the percentage of management ownership and the type of industry as moderating variables. The samples in this research comprise 131 componies which are listed in Indonesian Stock Exchange during 2005 and 2006. The reasercher found data by using purposive sampling method and tested the hypotheses by using Simple Regresson Analysis and Moderated Regression Analysis (MRA). The result of this research are; First, corporate social responsibility, the percentage of management ownership, the type of industry, and variables that interact in this research have an implication to firm value simultaneously; Second, corporate social responsibility has positive implication to firm value, and Third the percentage of management ownership and the type of industry do not role as moderating variables in relation between corporate social responsibility and firm value.