企业社会责任与股权结构对东南亚餐饮企业价值的影响

F. D. Anggraini, Erida Herlina
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引用次数: 1

摘要

本研究旨在分析企业社会责任和股权结构对企业价值的影响。本研究中使用的自变量是企业社会责任、机构所有权、管理层所有权和外国所有权。本研究中使用的因变量是通过价格与账面价值(PBV)比率衡量的公司价值。本研究样本取自首亚注册于www.orbits.bdinfo.com的几家食品饮料公司,这些公司发布了2014-2016年的年度报告和年度库存数据。技术数据分析采用SPSS 22.0 For Windows进行多元回归分析。研究结果表明,企业社会责任、机构所有制和管理层所有制对企业价值有影响,而外资所有制对公司价值没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The effect of corporate social responsibility and ownership structure on firm value in food and beverage companies in south east Asia
This study aims to analyze the influence of corporate social responsibility (CSR) and ownership structure towardfirm value. The independent variable thatused in this study are corporate social responsibility (CSR), institutional ownership, managerial ownership and foreign ownership. The dependent variable that used in this study is firm value which measured by Price to Book Value (PBV) ratio. The sample of this study were taken from several food and beverages companies in Shoutheast Asia that registered in www.orbis.bvdinfo.com which published annual report and annual stock data in 2014-2016.A multiple regression analysis with SPSS 22.0 For Windows was used as the technique data analysis. The result of this study explain that corporate social responsibility (CSR), institutional ownership and managerial ownership have influence to firm value, while foreign ownership does not have influence to firm value.
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