标题：The Impact of Corporate Social Responsibility on Firm Value of Manufacturing Companies Listed on the Idx: The Role of Institutional and Managerial Ownership as Moderating Variables
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2022
卷号：26
期号：1
页码：1-9
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study aims to determine the effect of corporate social responsibility (CSR) on firm value, with institutional ownership and managerial ownership as moderating variables. The sample of this research is 33 manufacturing companies (198 observations) listed on the Indonesia Stock Exchange (IDX) in 2014-2019 in a row. The model used in this study is in the form of balanced panel data with a random effects model approach. The results of this study indicate that CSR does not have a significant effect on firm value. Institutional ownership cannot moderate the effect of CSR on firm value. However, managerial ownership can significantly moderate the effect of CSR on firm value.
关键词：Corporate Social Responsibility;Institutional Ownership;Managerial Ownership;Company Value
