KEMAMPUAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM MEMODERASI HUBUNGAN ANTARA KINERJA KEUANGAN DENGAN HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ-45
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
The purpose of this study was to determine the ability of corporate social responsibility disclosure in moderating the relationship between the financial performance of the share price. The population in this study is a company that goes into LQ-45 index listed in the Indonesia Stock Exchange in 2013.
Sampling technique used was purposive sampling, so the total sample are 45 company. The independent variable in this research is financial performance, the dependent variable is the share price, and the disclosure of corporate social responsibility as moderating variables. Hypothesis testing using the residual.
Residual test results indicate that the disclosure of corporate social responsibility weakens moderate the relationship between the financial performance of the company's value.
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Keywords
Return On Equity (ROE), Stock Price, Corporate Social Responsibility Disclosure