Detail Analisis Pengaruh Ukuran Perusahaan, Accounting Culture, dan Kualitas Audit terhadap Pengungkapan Corporate Social Responsibility serta Implikasinya pada Nilai Perusahaan Bibliografi Author: SUSANTIO, JOSHUA OCTAVIANUS ; Mukhlasin (Advisor) Topik: Firm Size; Accounting Culture; Audit Quality; CSR Disclosure; Firm Value Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016     Jenis: Theses - Undergraduate Thesis Fulltext: 2012012076-Joshua O.pdf (2.3MB; 164 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6599 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This research examines firm size, accounting culture, and audit quality to Corporate Social Responsibility (CSR) Disclosure and its implication on firm value. Firm size measured by natural logarithm of total asset. Accounting culture measured by educational background of board directors, such as CEO and CFO. Audit quality measured by the big-four or non big-four public accountant firm. CSR Disclosure using 31 items of social disclosure index. Firm value measured by Tobin’s Q ratio. This research uses two models. The first model analyzes the effect of firm size, accounting culture, and audit quality on CSR Disclosure. For the second model, examines the effect of CSR Disclosure on firm value. First model on research uses 118 sample data, and second model on research uses 323 sample data of manufacture companies, which listing in Bursa Efek Indonesia (BEI) in the period of 2010-2014. The result of this research shows that the firm size and audit quality have positive effects on CSR Disclosure. Whereas, the accounting culture that proxy use educational background of CEO has no effect on CSR Disclosure, and educational background of CFO has a negative effect on CSR Disclosure. This research also shows that the CSR Disclosure has positive effect on firm value. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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