KONFERENSI ILMIAH AKUNTANSI V JAKARTA, 01 – 02 MARET 2018
PRODI AKUNTANSI
STEI INDONESIA WILAYAH DKI JAKARTA
SUSUNAN PANITIA KIA V - 2018
Jabatan Nama
Sekolah Tinggi Ilmu Ekonomi Indonesia
Institusi dan Co-Host
Penanggungjawab Agustian Burda, BSBA, M.B.A.
Drs. Ridwan Maronrong, M.Sc.
Dr. Harnovinsah, M.Si,Ak, CA.
Reskino, S.E., M.Si., Ak, CA.
Penasehat Irvan Noormansyah, B.A. (Hons), M.A., Ph.D.
Prof. Nunuy Nur afiah, Ak, CA
Prof. Wiwik Utami, S.E., M.S.i, Ak, CA.
Dr. Sekar Mayangsari, S.E., Ak, CA., M.Si.
Pengarah Drs. Imron HR, M.M.
Drs. YudhoWinoto, M.B.A.
Nashahiddin Kamal, L.C., M.A.
Drs. Jusuf Haryanto, M.Sc.
Para Dekan FE Co-Host
Ketua Panitia Dr. Hj. Wiwi Idawati.,SE., M.Si., Ak, CA
Wakil Ketua Erna Lovita, S.E., M.Si., Ak, CA, CSRS, CSRA
Lies Zulfiati, S.E., M.Si., Ak, CA Sekretaris Siti Almurni, S.E., M.Ak
Dahlifah, S.E., M.Si., CSRS, CSRA Bendahara Hendrawati, S.E., M.Ak.
Uun Sunarsih,
S.E.,M.Si.,CSRS.,CSRA Marmin, S.E.
Wuri Septi Handayani, S E., M.Akt, Ak, CA.
Korespondensi Maya Mustika, S.E.
Nurlela, A.Md.
Rafrini Amyulianty, S.E., MS.Ak., Ak, CA.
Hotman Fredy, S.E., M.Ak., CA.
Refianto, S.E., MM
Reviewer Dr. M. Anhar, Drs., M.Sc., Ak, CA. Dr. Lailah Fujianti, S.E., M.Si., Ak, CA.
Bidang Acara/ Sulistyowati, S.E., M.Ak., BKP Dr. Rini, Ak, CA.
KONFERENSI ILMIAH AKUNTANSI V JAKARTA, 01 – 02 MARET 2018
PRODI AKUNTANSI
STEI INDONESIA WILAYAH DKI JAKARTA
Persidangan M. Yusuf, S.E., M.Ak Hendro Lukman, S.E., M.M., CPMA., CA., CPA(Aust.)
Tiwi Herminta, S.E., M.M.
Bidang Makalah dan Prosiding
Faris Faruqi, SE, M.E.
Arif Wicaksono, S.E., M.Si. Ak, CMA., CA.
Ririn Breliastiti, S.E., M.M.,
Yulius Kurnia Susanto, SE, Ak, M.Si., CA.
Bidang Sponsorship
Pristina Hermastuti, S.E., M.B.A.
Drs. Farmansyah MM
Dr. Istianingsih, MS.Ak, CA.
Dra. Nurainun Bangun, M.M., Ak, CA.
Bidang Publikasi Drs. Iskandar Z. Alwi, M.M.
Gatot Prabantoro, S.E., M.M.
Dr. Ni Putu Eka Widyastuti, SE, M.Si., CSRS
Ahalik, S.E., Ak., M.Si., M.Ak., CMA., CPMA., CPSAK., CPA., DipIFR., CA.
Bidang Konsumsi Dra. Kartika L. Fitri Yenita Marliani, A.Md.
Dokumentasi Diana Supriati, S.E., MS.Ak. Taufik Akbar, S.E., M.Sc.
KONFERENSI ILMIAH AKUNTANSI V JAKARTA, 01 – 02 MARET 2018
PRODI AKUNTANSI
STEI INDONESIA WILAYAH DKI JAKARTA
Nama Reviewer/ Pembahas
No NAMA Perguruan Tinggi
1. Irvan Noormansyah, BA(Hons).,MA.,PhD.
STIE Indonesia (STEI) 2. Dr. Wiwi Idawati, SE.,MSi.,Ak.,CA. STIE Indonesia (STEI) 3. Dr. Lies Zulfiati, SE.,MSi.,Ak.,CA. STIE Indonesia (STEI) 4. Dr. M. Safiq, SE.,MSi. STIE Indonesia (STEI) 5. Dr. Iman Sofian, SE.,MBA.,MCom
(Hons)
STIE Indonesia (STEI) 6. Dr. M. Anhar, MSi.,Ak.,CA. STIE Indonesia (STEI) 7. Prof. Wiwik Utami, Ak.,MS.,CA. Universitas Mercu Buana 8. Dr. Harnovinsah, MSi.,Ak.,CA.,CIPSA Universitas Mercu Buana 9. Dr. M. Yusuf, SE.,MM.,Ak.,CA Indonesia Banking School 10. Dr. Istianingsih, MSAk.,Ak.,CA.,CSRS. Indonesia Banking School 11. Dr. Christiningrum, MM.,Ak.,CA. Institute Bisnis Nusantara 12. Dr. Nera Marinda Machdar,
SE.,Pg.Dipl.Bus.,MCom.,Ak.,CA.,BKP.
Kalbis Institute 13. Dr. Trinandari Prasetyo Nugrahanti,
SE.,MSi.,Ak.,CA
Perbanas Institute
14. Dr. Yosman Bustaman, M.Bus. Swiss German University
15. Dr. Rini, Ak.,CA UIN Jakarta
16. Dr. Petrus Ridaryanto, CA.,CPA.,CPI. Universitas Atmajaya 17. Kandi Sofia Senastri Dahlan, MBA, Ph.D Universitas Bunda Mulia
18. Dr. Oktavia, SE.,MSAk. Universitas Kristen Krida Wacana 19. Dr. Nur birton, SE.,Mi.,Ak. Universitas Muhammadiyah
Jakarta
20. Dr. Etty Gurendrawati, MSi.,Ak. Universitas Negeri Jakarta
21. Dr. Zahroni CISCP.,CFMP. Universitas Multimedia Nusantara 22. Dr. Laila Fujiyanti, SE.,MSi.,Ak.,CA. Universitas Pancasila
23. Dr. Antonius Herusetya, MM.,Ak.,CA. Universitas Pelita Harapan 24. Prof. Sukrisno Agoes MM.,Ak.,CPA.,CA. Universitas Tarumanagara 25. Dr. Susi Dwi Mulyani, MM.,Ak.,CA. Universitas Trisakti
26. Dr. Ni Putu Eka Widiastuti, CSRS. UPN “Veteran" Jakarta 27. Dr. Syukriy Abdullah, SE, M.Si Universitas Syiah Kuala
28. Dr. Tjhai Fung Jin Trisakti School of Management 29. Dr. Rinaningsih Ak.,CA Universitas Prasetya Mulya 30. Dr. Dion Dewa Barata SE.,MSM Universitas Pembangunan Jaya
KONFERENSI ILMIAH AKUNTANSI V JAKARTA, 01 – 02 MARET 2018
PRODI AKUNTANSI
STEI INDONESIA WILAYAH DKI JAKARTA
45 | P a g e KIA5_AKPM_30132
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN ULTIMATE
OWNERSHIP SEBAGAI VARIABEL MODERATING
Agustine Dwianika Universitas Pembangunan Jaya
Ema
Abstract - This research aim to examine: (1) The influence of Corporate social responsibility to firm value (2) The influence of Percentage of ultimate ownership as the moderating variable in relation between Corporate Social Responsibility and Firm Value. The sample of this research is mining sector in 2011-2015 by using purposive sampling method. The study results show that (1) Simultaneous effect of Corporate Social Responsibility towards firm value, percentage of ultimate ownership and interaction between Corporate Social Responsibility and Percentage of ultimate ownership on firm value was significant and .(2) Partially, ultimate ownership as an independent variable was an effect on positive significant to firm value, but corporate social responsibility index and ultimate ownership as a moderating variable show a positive significant effect to firm value.
Keyword: Corporate Social Responsibility, Ultimate Ownership, Firm Value, Tobin’s Q.
