Institusion
Universitas Katolik Darma Cendika
Author
Nugroho, Angeline Majesty
Subject
HF5601 Accounting
Datestamp
2024-02-29 02:23:16
Abstract :
This research aims to test profitability, financial performance has a positive effect
on company value, and examines corporate social responsibility's impact on the
effect of profitability on company value and corporate social responsibility's impact
on the effect of financial performance on company value. The population of this
research is manufacturing companies listed on the Indonesia Stock Exchange for
the 2019 - 2021 period with a total of 40 companies. The sampling technique was
purposive sampling and a sample of 40 companies was obtained with 120 samples
of observed data. The data analysis method uses multiple linearregression analysis.
Based on the results of data analysis and hypothesis testing, it can be concluded
that the profitability and corporate social responsibility variables in moderating
profitability have an effect on company value. Meanwhile, financial performance
and corporate social responsibility, moderated by financial performance, have no
effect on company value.