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

Author

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  • Luluk M. Ifada
  • Khoirul Fuad
  • Lisa Kartikasari

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.

Suggested Citation

  • Luluk M. Ifada & Khoirul Fuad & Lisa Kartikasari, 2021. "Managerial ownership and firm value: The role of corporate social responsibility," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 25(2), pages 161-169.
    • Handle: RePEc:uii:jaaife:v:25:y:2021:i:2:p:161-169:id:20158
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    File URL: https://journal.uii.ac.id/JAAI/article/view/20158/11896
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