PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN PROPERTI DAN LAHAN YASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
UTOMO, TIO HABIBIE
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This study aims to examine the effect of social responsibility (CSR) on firm value. Tests are conducted with mediation models by the quality of earnings in property and real estate companies listed on the Indonesia Stock Exchange in 2017. In this study the sample amounted to 38 companies by selecting samples using the perposive sampling method. The results show that CSR has no effect on company value, earnings quality cannot mediate corporate social responsibility and firm value but earnings quality has an influence on firm value.