PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIBAEL MODERATING Total View This Week0
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.