Date: 20-01-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervaning

Detail
Author Oki Rachmawati
Category Akuntansi Manajemen dan SIA

Abstract

This research aims to know the: (1) influence of CSR of the company, (2) the influence of CSR towards profitability, (3) the influence of CSR company with profitability as intervening variable. The research method used is the quantitative approach. The sample of this research is the mining company by 2013 and 2014 by using purposive sampling method. There are 17 companies that meet the criteria as research samples. Methods of analysis in this research is descriptive statistics and testing the assumptions of classical . The results of this research indicate that: (1) the CSR effect on the value of the company, (2) the CSR effect on profitability, (3) Profitability as intervening variable cannot moderate the influence of CSR companies.