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

Luluk M. Ifada, Khoirul Fuad, Lisa Kartikasari
2021 Jurnal Akuntansi & Auditing Indonesia  
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
more » ... 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.
doi:10.20885/jaai.vol25.iss2.art6 fatcat:cjrgwzhvinah5ejmmrqzbzrmsa