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The Influence of Corporate Social Responsibility on Company Value with Advertising Intensity as a Moderating Variable

The Influence of Corporate Social Responsibility on Company Value with Advertising Intensity as a Moderating Variable

Title: The Influence of Corporate Social Responsibility on Company Value with Advertising Intensity as a Moderating Variable

Authors: Cindy Rachmawati SP

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The purpose of this study is to empirically test whether corporate social responsibility has a positive effect on firm value and whether advertising intensity can strengthen the influence of corporate social responsibility on firm value. The data collection technique used a purposive sampling method, resulting in a sample of 151 manufacturing sector companies listed on the Indonesia Stock Exchange from 2015 to 2018. Data analysis in this study used moderated regression analysis (MRA). The results show that corporate social responsibility has a positive effect on firm value and advertising intensity can strengthen the influence of corporate social responsibility on firm value

Keywords: advertising intensity, corporate social responsibility, firm value

Sources: http://repository.unair.ac.id/97936/