THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE

Contemporary Journal on Business and Accounting Pub Date : 2022-10-27 DOI:10.58792/cjba.v2i2.31

A. Holly, Ana Mardiana, Feby Amely Yaury

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Abstract

Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value. Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software. Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value. Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value Paper Type Research Result

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企业社会责任和公司治理对公司价值的影响，以利润管理为调节变量

目的:本研究旨在探讨企业社会责任和公司治理对企业价值的提升作用，以及盈余管理对企业社会责任和公司治理对企业价值的调节作用。设计/方法/方法-本研究使用SPSS 20版软件进行适度回归分析。研究结果-本研究结果表明，企业社会责任对企业价值具有正向显著的影响，公司治理对企业价值具有正向显著的影响。盈余管理调节并强化了企业社会责任对企业价值的影响。盈余管理调节和削弱了公司治理对公司价值的影响。原创性-本研究采用观察法获得的二手数据。本研究的数据来源为印度尼西亚证券交易所(IDX)上市非金融公司2017-2019年年度报告和可持续发展报告。关键词:盈余管理，企业社会责任，公司治理，公司价值

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Contemporary Journal on Business and Accounting

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