Artikel Ilmiah : C1L011005 a.n. RANGGA HIDAYAT GOBEL
| NIM | C1L011005 |
|---|---|
| Namamhs | RANGGA HIDAYAT GOBEL |
| Judul Artikel | THE EFFECT OF SOCIAL AND ENVIRONMENTAL DISCLOSURE ON VALUE OF FIRM: USING PROFITABILITY AND SIZE AS MODERATING VARIABLE (Empirical Study on Mining Companies listed on the Indonesia Stock Exchange 2010-2013) |
| Abstrak (Bhs. Indonesia) | The purpose of this study is to analyze the effect of social and environmental disclosure on the value of firm using profitability and size as variable moderating on mining companies in IDX. The research method used is quantitative study with purposive sampling method. The number of sample is 72 from 18 listed companies from 2010 to 2013. GRI Index is used to analyze social and environmental disclosure, is used value of firm analyzed by Tobin’s Q, is use profitability analyzed, by Economic Value Added (EVA), is used by total sales to analyzed size. The conclusions are as follows: (1) social and environmental disclosure has a positive effect on the value of firm,(2) profitability positively strengthen the effect of social and environmental disclosure, (3) size doesn’t have any significant value through the relationship between social and environmental disclosure toward value of firm. |
| Abtrak (Bhs. Inggris) | The purpose of this study is to analyze the effect of social and environmental disclosure on the value of firm using profitability and size as variable moderating on mining companies in IDX. The research method used is quantitative study with purposive sampling method. The number of sample is 72 from 18 listed companies from 2010 to 2013. GRI Index is used to analyze social and environmental disclosure, is used value of firm analyzed by Tobin’s Q, is use profitability analyzed, by Economic Value Added (EVA), is used by total sales to analyzed size. The conclusions are as follows: (1) social and environmental disclosure has a positive effect on the value of firm,(2) profitability positively strengthen the effect of social and environmental disclosure, (3) size doesn’t have any significant value through the relationship between social and environmental disclosure toward value of firm. |
| Kata kunci | Social and Environmental disclosure, value of firm, profitability, size. |
| Pembimbing 1 | Prof. Bambang Agus Pramuka M.Acc, Ph.D, CA |
| Pembimbing 2 | Warsidi SE. M.Si, Ak |
| Pembimbing 3 | Drs. Agung Praptapa, MBA, Ak |
| Tahun | 2015 |
| Jumlah Halaman | 28 |
| Tgl. Entri | 2015-08-19 20:41:35.73941 |