TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1, Juni 2013, Hlm. 73 - 81
ISSN: 1410-9875

PENGARUH PROFIL PERUSAHAAN TERHADAP HUBUNGAN ANTARA PRAKTIK PENGUNGKAPAN SOSIAL DAN NILAI PERUSAHAAN

SURYANTO

STIE Trisakti
fEmail

 

PDF File
Published Version
File size: 357 KB

Official URL:
http://www.tsm.ac.id/JBA/JBA15.1Juni2013/7_JBA_Juni13_Suryanto.pdf

ABSTRACT:

The purpose of this study is to investigate social disclosure practice diferrence between high profile and low profile company and its effect on firm value. This study employs company profile as moderating variable to explain the effect of social disclosure on firm value.Data for this study are acquired from annual report of public companies in Indonesia over two years period (2009-2010) and also from yahoo finance in collecting market price of each company share. Regression model is used to this study.The result for this study is as follows. First, socialdisclosure has effect to firm value. Second, company profile has no effect to firm value and also to relationship between social disclosure and firm value. This result indicate if company profile fails to contribute in determining social disclosure practice, so that company profile fails to give effect on relationship between social disclosure and firm value.

Keywords: Firm Value, Social Disclosure, Company Profile.
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team