{"title":"公司价值的决定因素:以企业社会责任(CSR)为调节因素(2019-2021 年期间在印度尼西亚证券交易所上市的矿业公司案例研究)","authors":"Karina Putri, Yuliusman, Wiwik Tiswiyanti","doi":"10.55927/eajmr.v2i10.6407","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of ownership structure and ISO 14001 certification on firm value with CSR as a moderating variable. The population of this study includes all mining companies listed on the IDX for the 2019-2021 period. The sampling technique used was purposive sampling. The research population data were 49 companies and a sample of 18 companies was obtained. The analysis technique used is to use Moderated Regression Analysis. The results showed that managerial ownership has no effect on firm value. Institutional ownership affects firm value. ISO 14001 certification affects firm value. CSR cannot moderate the relationship between managerial ownership and firm value. CSR can moderate the relationship between institutional ownership and firm value. CSR cannot moderate the relationship between ISO 14001 certification and firm value.","PeriodicalId":507569,"journal":{"name":"East Asian Journal of Multidisciplinary Research","volume":"38 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Determinants of Firm Value: With Corporate Social Responsibility (CSR) as Moderation (Case Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period)\",\"authors\":\"Karina Putri, Yuliusman, Wiwik Tiswiyanti\",\"doi\":\"10.55927/eajmr.v2i10.6407\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of ownership structure and ISO 14001 certification on firm value with CSR as a moderating variable. The population of this study includes all mining companies listed on the IDX for the 2019-2021 period. The sampling technique used was purposive sampling. The research population data were 49 companies and a sample of 18 companies was obtained. The analysis technique used is to use Moderated Regression Analysis. The results showed that managerial ownership has no effect on firm value. Institutional ownership affects firm value. ISO 14001 certification affects firm value. CSR cannot moderate the relationship between managerial ownership and firm value. CSR can moderate the relationship between institutional ownership and firm value. CSR cannot moderate the relationship between ISO 14001 certification and firm value.\",\"PeriodicalId\":507569,\"journal\":{\"name\":\"East Asian Journal of Multidisciplinary Research\",\"volume\":\"38 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"East Asian Journal of Multidisciplinary Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55927/eajmr.v2i10.6407\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"East Asian Journal of Multidisciplinary Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55927/eajmr.v2i10.6407","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在以企业社会责任为调节变量,确定所有权结构和 ISO 14001 认证对公司价值的影响。本研究的研究对象包括 2019-2021 年期间在 IDX 上市的所有矿业公司。采用的抽样技术是目的性抽样。研究人口数据为 49 家公司,获得了 18 家公司的样本。使用的分析技术是模态回归分析。结果显示,管理所有权对公司价值没有影响。机构所有权影响公司价值。ISO 14001 认证影响公司价值。企业社会责任不能调节管理者所有权与公司价值之间的关系。企业社会责任可以调节机构所有权与公司价值之间的关系。企业社会责任不能调节 ISO 14001 认证与公司价值之间的关系。
Determinants of Firm Value: With Corporate Social Responsibility (CSR) as Moderation (Case Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period)
This study aims to determine the effect of ownership structure and ISO 14001 certification on firm value with CSR as a moderating variable. The population of this study includes all mining companies listed on the IDX for the 2019-2021 period. The sampling technique used was purposive sampling. The research population data were 49 companies and a sample of 18 companies was obtained. The analysis technique used is to use Moderated Regression Analysis. The results showed that managerial ownership has no effect on firm value. Institutional ownership affects firm value. ISO 14001 certification affects firm value. CSR cannot moderate the relationship between managerial ownership and firm value. CSR can moderate the relationship between institutional ownership and firm value. CSR cannot moderate the relationship between ISO 14001 certification and firm value.