Date: 18-02-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM DENGAN CSR SEBAGAI VARIABEL PEMODERASI

Detail
Author Yohana Selvin Seu
Category Akuntansi Keuangan dan Auditing

Abstract

The purpose of this study was to determine the effect of financial performance proxyed with Return on Assets and Return on Equity to stock prices with CSR as a moderating variable in companies listed in the SRI KEHATI Index period 2014-2016. The population of this study are companies that fall into the category of SRI KEHATI index and has been listed on the Indonesia Stock Exchange as many as 25 companies. Sampling was taken using purposive sampling method. There are 14 companies that meet the criteria as the research sample. The method of analysis used in this research is MRA (Moderated Regression Analysis). The results showed that ROA effect on stock prices, but negatively affect. The result of t test shows t value -3.737