Prayoga, Gilang Adira (2025) Tanggung Jawab Sosial Pt.Perkebunan Nusantara V (persero) Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Social Responsibility or what is often called Corporate Social Responsibility is the responsibility carried out by business actors to help develop a sustainable economy and social responsibility which aims to balance environmental, social or economic aspects. Business actors are required to not only focus on economic aspects, namely the interests of shareholders, but pay attention to social aspects that have an impact on the surrounding community. Where (PSAK) No.1 states that this needs to be presented in the company's annual report. The aim of this research is to see the influence of social responsibility in influencing company value and see whether profitability can moderate this relationship, as well as assess differences in the scope of social responsibility afterwards and before the enactment of Law Number 40 of 2007 concerning Limited Liability Companies. Qualitative analysis is used as a research method where qualitative research uses descriptive data. To explore information about corporate social responsibility, it is carried out in depth and also makes direct observations of the research object in the form of written or spoken language.

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