Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Dan Ukuran Perusahaan Sebagai Variabel Pemoderasi
##plugins.pubIds.doi.readerDisplayName##
https://doi.org/10.24843/EJA.2020.v30.i01.p12
Abstrak
Tujuan utama perusahaan berdiri adalah meningkatkan nilai perusahaan melalui peningkatan kemakmuran pemilik atau para pemegang saham. Bila harga saham meningkat, berarti nilai perusahaan meningkat dan kesejahteraan pemilik meningkat. Oleh karena itu perusahaan yang telah go public akan berusaha keras meningkatkan kemakmuran pemilik atau para pemegang saham guna meningkatkan nilai perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan Good Corporate Governance (GCG) dan ukuran perusahaan sebagai pemoderasi. Populasi penelitian sebanyak 171 perusahaan dengan jumlah sampel sebanyak 110 perusahaan. Teknik analisis data menggunakan MRA (moderated regression analysis). Hasil statistik menunjukkan bahwa CSR berpengaruh terhadap nilai perusahaan, GCG dapat memoderasi pengaruh antara CSR terhadap nilai perusahaan, dan begitu juga dengan Ukuran perusahaan dapat memoderasi pengaruh antara CSR terhadap nilai perusahaan.
Kata kunci: Corporate Social Responsibility (CSR); Good Corporate Governance (GCG); ukuran perusahaan; nilai perusahaan
##plugins.generic.usageStats.downloads##
##plugins.generic.usageStats.noStats##
Referensi
Ahmed, P., & Nanda, S. (2000). Style Investing : Incorporating Growth Characteristics in Value Stocks. The Journal of Portfolio Management, Vol. 27, No. 3. p. 1-27.
Ali, I. (2010). Pelaporan Keuangan dan Asimetri Informasi dalam Hubungan Agensi. Jurnal Lintasan Ekonomi, Vol.XIX, No.2.
Alijoyo, A., & Zaini, S. (2004). Komisaris Independen, Penggerak Praktik GCG di Perusahaan, Penerbit PT Indeks, Jakarta.
Ang, R. (1997). Buku Pintar Pasar Modal Indonesia. Mediasoft Indonesia: Jakarta.
Arifin, S. (2002). An Empyrical Analysis of The Relation Between The Board of Director’s Composition an the level of Voluntary Disclosure., Prooceedings For The Fifth Indonesian Conference On Accounting, No. 5 p. 46-57.
Arikunto, S. (2006). Prosedur Penelitian (Suatu Pendekatan Praktik), Edisi revisi kelima, PT Rineka Cipta, Jakarta.
Balbanis, G., C, P., & J, L. (1998). Corporate Social Responsibility and economic performance in the top British companies: are they linked?, European Business Review, Vol 98 No.1, pp. 25-44. .
Barkemeyer, R. (2007). Legitimacy as a Key Driver and Determinant of CSR in Developing Countries. Paper for the 2007 Marie Curie Summer School on Earth System Governance, 28 May-06 June 2007, Amsterdam.
Collier, P., & Gregory, A. (1999). Audit Committee Activity and Agency Costs, Journal of Accounting and Public Policy, Vol 18 (4-5) pp 311-332.
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). “The Impact of Corporate Characteristics On Social Responsibility Disclosure: A Typology And Frequency-Based Analysis”, Accounting, Organisations and Society, Vol. 12 No. 2, p. 111-22.
Eisenhardt, K. M. (1989). Agency Theory: An Assesment and Review. Academy of management Review, 14, hal 57-74.
Euis, & Taswan. (2002). Pengaruh Kebijakan Hutang Terhadap Nilai Perusahaan Serta Beberapa Faktor Yang Mempengaruhinya. Jurnal Bisnis dan Ekonomi. Vol. 8, No.1.hal. 8-16. .
Fauzi, M., & Rahman. (2007). The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies. Issues in Social and Environmental Accounting, Vol. 1, No. 1, pp. 149-159.
Ferdinand, A. (2006). Metode Penelitian Manajemen. Edisi Kedua, Universitas Diponegoro, Semarang.
Gapensi, B. (1996). Intermediate Financial Management, Fifth Edition, The Dryden Press, New York.
Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures. Accounting, Auditing and Accountability Journal. Vol. 10, No. 3, p. 325-364.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting: A Review of Literature and a Longitudinal Study of UK Disclosure. Accounting, Auditing and Accountability Journal. Vol. 8, No. 2, p. 47-77.
Gray, R., Kouhy, R., & Lavers, S. (1995). Methodological Themes: Constructing a Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing and Accountability Journal. Vol. 8, No. 2, p. 78-101.
Gray, R., Owen, D., & Maunders, K. (1987). Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract. Accounting, Auditing and Accountability Journal. Vol. 1, No. 1, p. 6- 20.
Gujarati, D. (1992). Ekonometrika Dasar, diterjemahkan oleh Sumarno Zain, Jakarta: Erlangga.
Gunawan, & Utami. (2008). Peranan Corporate Social Responsibility dalam Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, Volume 7, Nomor 2 .
Gunawan, & Yuniati. (2002). Analisis Pengungkapan Informasi Laporan Tahunan Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta. Jurnal Akuntansi dan Keuangan, Volume 7, Nomor 2 .
Guthrie, J., & Parker, L. D. (1990). “Corporate Social Disclosure Practice: A Comparative International Analysis”, Advances in Public Interest Accounting, Vol. 3, p. 159-175.
Hackston, D., & Markus, J. M. (1996). Some Determinants of Social and Environmental Disclosure in New Zealand Companies. Accounting, Auditing and Accountability Journal. Vol. 9, No. 1, p. 77-108.
Haniffa, R. M., & E, C. T. (2005). The Impact of Culture and Governance on Corporate Social Reporting, Journal of Accounting and Public Policy 24, pp. 391-430.
Haris, W. (2004). Pengaruh Earnings Management Terhadap Kinerja Di Seputar SEO. Tesis S2. Magister Sains Akuntansi UNDIP. Tidak dipublikasikan.
Hartono, J. (2000). Teori Portofolio dan Analisis Investasi. Edisi Pertama. Yogyakarta . BPFE.
Hasibuan, R. (2001). “Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sosial” Tesis, Universitas Diponegoro, Semarang.
Hidayati, & Murni, S. (2009). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earningss Response Coefficient Pada Perusahaan High Profile. Jurnal Bisnis dan Akuntansi, Vol. 11, No. 1.hal 1-18.
Husnan, S. (2000). Manajemen Keuangan Teori dan Penerapan (Keputusan Jangka Panjang). Yogyakarta : BPFE.
Jensen, C. M. (1993). The Modern Industrial Revolution, Exit, and The Failure of Internal Control Systems. Journal of Finance, 48, 831-380.
Keown. (2004). Manajemen Keuangan : Prinsip-Prinsip dan Aplikasi. Edisi 9, Indeks. Jakarta.
Keraf, A. S. (1997). Etika Lingkungan,Penerbit Buku Kompas, Jakarta.
Lipton, M., & Jay, W. L. (1992). A Modest Proposal for Improves Corporate Governance. Business Lawyer, 48 (1), 59-77.
Mahoney, L. S., & Linda, T. (2006). An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation. Journal of Business Ethics, 69:149–162.
Mahoney, L. S., & Linda, T. (2005). Corporate Social Responsibility And Long-Term Compensation: Evidence From Canada. Journal of Business Ethics, 57: 241-253.
Mardi. (2016). Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Melalui Corporate Social Responsibility (CSR). ISSN: 2302-8556. E-Jurnal Akuntansi Universitas Udayana Vol.26.2.Februari (2019): 1518-1544.
Martono, & Harjito, A. (2005). Manajemen Keuangan. Penerbit Ekonisia: Yogyakarta.
Mathews, M. R. (1997). Twenty-Five Years of Social and Environmental Accounting Research: Is there a Silver Jubilee to Celebrate? Accounting, Auditing and Accountability Journal. Vol. 10, No. 4, p. 481-531.
Mukhlasin. (2002). Analisis Pemilihan Metode Akuntansi Persediaan berdasarkan Richardian Hipotesis. Vol. 2, No. 1. hal. 21-39.
Mulyadi. (2002). Auditing: Jilid 1 Edisi Enam, Salemba Empat, Jakarta.
Patten, D. M. (1991). Exposure, Legitimacy, And Social Disclosure, Journal of Accounting and Public Policy, Vol. 10, pp. 297-308.
Patten, D. M. (1992). Intra-Industry Environmental Disclosures In Response To The Alaskan Oil Spill: A Note On Legitimacy Theory, Accounting, Organisations and Society, Vol. 17 No. 5, pp. 471-5.
Pflieger, J., Fischer, M., Kupfer, T., & Eyerer, P. (2005). The Contribution of Life Cycle Assessment to Global Sustainability Reporting of Organization. Management of Environmental, 16.
Raar, J. (2004). Environmental and Social Responsibillity: A Normative Financial Reporting Concept. The Fouth Asia Pasific Interdiciplinary Research in Accounting (Apira), Conference, Singapore.
Retno, & Priantinah. (2012). Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia periode 2007-2010). Jurnal Nominal, Volume I, N.
Rustiarini, N. W. (2010). Pengaruh Corporate Governance pada Hubungan Corporate Social Responsibility dan Nilai Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, Vol 6, No. 1. .
Salvatore, D. (2005). Ekonomi Manajerial dalam Perekonomian Global. Salemba Empat: Jakarta.
Sayekti, Y., & Ludovicus, S. W. (2007). Pengaruh CSR Disclosure Terhadap Earning Response Coefficient (Suatu Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta). Jurnal Akuntansi &. Keuangan. Volume 7 Nomor 2.
Sitepu, A. C., & Hasan, B. S. (2008). Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Tahunan pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Jakarta. Jurnal Akuntansi 19: 01-09.
Sugiyono. (2006). Metode Penelitian Bisnis. CV. Bandung. Alfabeta.
Sujoko, & Ugy, S. (2007). Pengaruh Struktur Kepemilikan, Leverage, Faktor Intern, dan Faktor Ekstern Terhadap Nilai Perusahaan (Studi Empirik pada Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Jakarta). Jurnal Manajemen dan Kewirausahaan.
Sunariyah. (1997). Pengantar Pengetahuan Pasar Modal. Yogyakarta. UPP-AMP YKPN.
Suojanen, W. (1954). Accounting Theory and the Large Corporation, Accounting Review, July, dalam Raar, Jean. 2004. Environmental Accounting Responsibility: A Normative Financial Reporting Concept. The Fourth Asia Pasific Interdiciplinary Research in Accoun.
The Association of Chartered Certified Accountants (ACCA). 2004. An Introduction to Sustainability Reporting for Organisations in Indonesia. (t.thn.).
Weshah, S., Dahiyat, A.A., Awwad, M.R.A and Hajjat, E.S. 2012. The mpact of Adopting Corporate Social Responsibility on Corporate Financial Performance: Evidence from Jordanian Banks. Interdisciplinary Journal Of Contemporary Research In Business, Vol . (t.thn.).
Weston, J.F and Brigham, E.F. 2000. Dasar-dasar Manajemen Keuangan Jilid I. Jakarta : Erlangga. (t.thn.).
Wibisono, Yusuf. 2007. Membedah Konsep dan Aplikasi CSR. Gresik: Fascho Publishing. (t.thn.).
Zeghal, Daniel and Sadrudin A. Ahmed. 1990. Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms. Accounting, Auditing and Accountability Journal. Vol. 3, No. 1, p. 9-20. (t.thn.).
Ali, I. (2010). Pelaporan Keuangan dan Asimetri Informasi dalam Hubungan Agensi. Jurnal Lintasan Ekonomi, Vol.XIX, No.2.
Alijoyo, A., & Zaini, S. (2004). Komisaris Independen, Penggerak Praktik GCG di Perusahaan, Penerbit PT Indeks, Jakarta.
Ang, R. (1997). Buku Pintar Pasar Modal Indonesia. Mediasoft Indonesia: Jakarta.
Arifin, S. (2002). An Empyrical Analysis of The Relation Between The Board of Director’s Composition an the level of Voluntary Disclosure., Prooceedings For The Fifth Indonesian Conference On Accounting, No. 5 p. 46-57.
Arikunto, S. (2006). Prosedur Penelitian (Suatu Pendekatan Praktik), Edisi revisi kelima, PT Rineka Cipta, Jakarta.
Balbanis, G., C, P., & J, L. (1998). Corporate Social Responsibility and economic performance in the top British companies: are they linked?, European Business Review, Vol 98 No.1, pp. 25-44. .
Barkemeyer, R. (2007). Legitimacy as a Key Driver and Determinant of CSR in Developing Countries. Paper for the 2007 Marie Curie Summer School on Earth System Governance, 28 May-06 June 2007, Amsterdam.
Collier, P., & Gregory, A. (1999). Audit Committee Activity and Agency Costs, Journal of Accounting and Public Policy, Vol 18 (4-5) pp 311-332.
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). “The Impact of Corporate Characteristics On Social Responsibility Disclosure: A Typology And Frequency-Based Analysis”, Accounting, Organisations and Society, Vol. 12 No. 2, p. 111-22.
Eisenhardt, K. M. (1989). Agency Theory: An Assesment and Review. Academy of management Review, 14, hal 57-74.
Euis, & Taswan. (2002). Pengaruh Kebijakan Hutang Terhadap Nilai Perusahaan Serta Beberapa Faktor Yang Mempengaruhinya. Jurnal Bisnis dan Ekonomi. Vol. 8, No.1.hal. 8-16. .
Fauzi, M., & Rahman. (2007). The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies. Issues in Social and Environmental Accounting, Vol. 1, No. 1, pp. 149-159.
Ferdinand, A. (2006). Metode Penelitian Manajemen. Edisi Kedua, Universitas Diponegoro, Semarang.
Gapensi, B. (1996). Intermediate Financial Management, Fifth Edition, The Dryden Press, New York.
Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures. Accounting, Auditing and Accountability Journal. Vol. 10, No. 3, p. 325-364.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting: A Review of Literature and a Longitudinal Study of UK Disclosure. Accounting, Auditing and Accountability Journal. Vol. 8, No. 2, p. 47-77.
Gray, R., Kouhy, R., & Lavers, S. (1995). Methodological Themes: Constructing a Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing and Accountability Journal. Vol. 8, No. 2, p. 78-101.
Gray, R., Owen, D., & Maunders, K. (1987). Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract. Accounting, Auditing and Accountability Journal. Vol. 1, No. 1, p. 6- 20.
Gujarati, D. (1992). Ekonometrika Dasar, diterjemahkan oleh Sumarno Zain, Jakarta: Erlangga.
Gunawan, & Utami. (2008). Peranan Corporate Social Responsibility dalam Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, Volume 7, Nomor 2 .
Gunawan, & Yuniati. (2002). Analisis Pengungkapan Informasi Laporan Tahunan Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta. Jurnal Akuntansi dan Keuangan, Volume 7, Nomor 2 .
Guthrie, J., & Parker, L. D. (1990). “Corporate Social Disclosure Practice: A Comparative International Analysis”, Advances in Public Interest Accounting, Vol. 3, p. 159-175.
Hackston, D., & Markus, J. M. (1996). Some Determinants of Social and Environmental Disclosure in New Zealand Companies. Accounting, Auditing and Accountability Journal. Vol. 9, No. 1, p. 77-108.
Haniffa, R. M., & E, C. T. (2005). The Impact of Culture and Governance on Corporate Social Reporting, Journal of Accounting and Public Policy 24, pp. 391-430.
Haris, W. (2004). Pengaruh Earnings Management Terhadap Kinerja Di Seputar SEO. Tesis S2. Magister Sains Akuntansi UNDIP. Tidak dipublikasikan.
Hartono, J. (2000). Teori Portofolio dan Analisis Investasi. Edisi Pertama. Yogyakarta . BPFE.
Hasibuan, R. (2001). “Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sosial” Tesis, Universitas Diponegoro, Semarang.
Hidayati, & Murni, S. (2009). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earningss Response Coefficient Pada Perusahaan High Profile. Jurnal Bisnis dan Akuntansi, Vol. 11, No. 1.hal 1-18.
Husnan, S. (2000). Manajemen Keuangan Teori dan Penerapan (Keputusan Jangka Panjang). Yogyakarta : BPFE.
Jensen, C. M. (1993). The Modern Industrial Revolution, Exit, and The Failure of Internal Control Systems. Journal of Finance, 48, 831-380.
Keown. (2004). Manajemen Keuangan : Prinsip-Prinsip dan Aplikasi. Edisi 9, Indeks. Jakarta.
Keraf, A. S. (1997). Etika Lingkungan,Penerbit Buku Kompas, Jakarta.
Lipton, M., & Jay, W. L. (1992). A Modest Proposal for Improves Corporate Governance. Business Lawyer, 48 (1), 59-77.
Mahoney, L. S., & Linda, T. (2006). An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation. Journal of Business Ethics, 69:149–162.
Mahoney, L. S., & Linda, T. (2005). Corporate Social Responsibility And Long-Term Compensation: Evidence From Canada. Journal of Business Ethics, 57: 241-253.
Mardi. (2016). Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Melalui Corporate Social Responsibility (CSR). ISSN: 2302-8556. E-Jurnal Akuntansi Universitas Udayana Vol.26.2.Februari (2019): 1518-1544.
Martono, & Harjito, A. (2005). Manajemen Keuangan. Penerbit Ekonisia: Yogyakarta.
Mathews, M. R. (1997). Twenty-Five Years of Social and Environmental Accounting Research: Is there a Silver Jubilee to Celebrate? Accounting, Auditing and Accountability Journal. Vol. 10, No. 4, p. 481-531.
Mukhlasin. (2002). Analisis Pemilihan Metode Akuntansi Persediaan berdasarkan Richardian Hipotesis. Vol. 2, No. 1. hal. 21-39.
Mulyadi. (2002). Auditing: Jilid 1 Edisi Enam, Salemba Empat, Jakarta.
Patten, D. M. (1991). Exposure, Legitimacy, And Social Disclosure, Journal of Accounting and Public Policy, Vol. 10, pp. 297-308.
Patten, D. M. (1992). Intra-Industry Environmental Disclosures In Response To The Alaskan Oil Spill: A Note On Legitimacy Theory, Accounting, Organisations and Society, Vol. 17 No. 5, pp. 471-5.
Pflieger, J., Fischer, M., Kupfer, T., & Eyerer, P. (2005). The Contribution of Life Cycle Assessment to Global Sustainability Reporting of Organization. Management of Environmental, 16.
Raar, J. (2004). Environmental and Social Responsibillity: A Normative Financial Reporting Concept. The Fouth Asia Pasific Interdiciplinary Research in Accounting (Apira), Conference, Singapore.
Retno, & Priantinah. (2012). Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia periode 2007-2010). Jurnal Nominal, Volume I, N.
Rustiarini, N. W. (2010). Pengaruh Corporate Governance pada Hubungan Corporate Social Responsibility dan Nilai Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, Vol 6, No. 1. .
Salvatore, D. (2005). Ekonomi Manajerial dalam Perekonomian Global. Salemba Empat: Jakarta.
Sayekti, Y., & Ludovicus, S. W. (2007). Pengaruh CSR Disclosure Terhadap Earning Response Coefficient (Suatu Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta). Jurnal Akuntansi &. Keuangan. Volume 7 Nomor 2.
Sitepu, A. C., & Hasan, B. S. (2008). Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Tahunan pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Jakarta. Jurnal Akuntansi 19: 01-09.
Sugiyono. (2006). Metode Penelitian Bisnis. CV. Bandung. Alfabeta.
Sujoko, & Ugy, S. (2007). Pengaruh Struktur Kepemilikan, Leverage, Faktor Intern, dan Faktor Ekstern Terhadap Nilai Perusahaan (Studi Empirik pada Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Jakarta). Jurnal Manajemen dan Kewirausahaan.
Sunariyah. (1997). Pengantar Pengetahuan Pasar Modal. Yogyakarta. UPP-AMP YKPN.
Suojanen, W. (1954). Accounting Theory and the Large Corporation, Accounting Review, July, dalam Raar, Jean. 2004. Environmental Accounting Responsibility: A Normative Financial Reporting Concept. The Fourth Asia Pasific Interdiciplinary Research in Accoun.
The Association of Chartered Certified Accountants (ACCA). 2004. An Introduction to Sustainability Reporting for Organisations in Indonesia. (t.thn.).
Weshah, S., Dahiyat, A.A., Awwad, M.R.A and Hajjat, E.S. 2012. The mpact of Adopting Corporate Social Responsibility on Corporate Financial Performance: Evidence from Jordanian Banks. Interdisciplinary Journal Of Contemporary Research In Business, Vol . (t.thn.).
Weston, J.F and Brigham, E.F. 2000. Dasar-dasar Manajemen Keuangan Jilid I. Jakarta : Erlangga. (t.thn.).
Wibisono, Yusuf. 2007. Membedah Konsep dan Aplikasi CSR. Gresik: Fascho Publishing. (t.thn.).
Zeghal, Daniel and Sadrudin A. Ahmed. 1990. Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms. Accounting, Auditing and Accountability Journal. Vol. 3, No. 1, p. 9-20. (t.thn.).
Diterbitkan
2020-01-14
##submission.howToCite##
FIRMANSYAH, Didi; SURASNI, Ni Ketut; PANCAWATI, Sri.
Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Dan Ukuran Perusahaan Sebagai Variabel Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 163 - 178, jan. 2020.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id./index.php/akuntansi/article/view/55500>. Tanggal Akses: 20 apr. 2025
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p12.
Terbitan
Bagian
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
