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PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIBAEL MODERATING
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Institusion
Universitas Katolik Musi Charitas
Author
., Risa
Subject
H Social Sciences (General) 
Datestamp
2022-07-20 03:04:55 
Abstract :
ABSTRACT The purpose of this study was to examine th effect of profitability in moderating the relationship of corporate sosial responsibility with firm value. The variables used are ROA (Return On Asset) as a proxy for profitability. CSDI (Corporate Social Responsibility Index) as a proxy for Corporate Social Responsibility and Tobin?s Q as a proxy for company value. The sample used in this study amounted to 50 companies listed as manufacturing companies on the Indonesia Stock Exchange in th 2014-2016 period. The sampling technique used is simple random sampling method. The research variables weretested using moderating regression analysis ith significance level of 5%. The result showed that profitability was not able to improve the relationship of Corporate Social Responsibility to the value company. Keyword : Corporate Social Responsibility, corporate value, profitability. 
Institution Info

Universitas Katolik Musi Charitas