Date: 24-01-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2104)

Detail
Author Farida Nursari
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to determine: (1) The effect of CSR on firm value (2) The effect of CSR on corporate value to the profitability of the company as a moderating variable. The sample was disclosure of corporate social responsibility in the manufacturing sector in 2013 and 2014 by using purposive sampling method. There are 34 companies met the criteria as samples and to 68 samples for 2013 and 2014. The analysis method in this research is simple regression analysis, multiple regression analysis and regression anlisis moderation. The results of this study show that the disclosure of CSR have a significant effect on firm value. Profitability as moderating variables can not affect the relationship disclosure of CSR and corporate value.