Managerial ownership and firm value: The role of corporate social responsibility

Luluk M. Ifada (), Khoirul Fuad () and Lisa Kartikasari ()

Jurnal Akuntansi dan Auditing Indonesia, 2021, vol. 25, issue 2, 161-169

Abstract: This study examines the effect of managerial ownership on firm value with corporate social responsibility disclosure as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and listed as LQ45 from 2017 to 2019. This study used a purposive sampling technique and 28 companies with a research period of 3 years, so that 84 samples were obtained. The data analysis techniques of this study used multiple linear regression analysis and statistical hypothesis testing with SPSS. The results show that managerial ownership has a positive effect on firm value. Furthermore, managerial ownership has a positive effect on Corporate Social Responsibility. Meanwhile, Corporate Social Responsibility has a positive effect on firm value.

Keywords: Managerial Ownership; Corporate Social Responsibility; Firm value (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:25:y:2021:i:2:p:161-169:id:20158

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