Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Proftabilitas Sebagai Variabel Moderating (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI)

Detail
Author MINCE PRISCILLA BENU
Category Akuntansi Manajemen dan SIA

Abstract

The purpose of this research is: 1) to test Corporate Social Responsibility directly affects the value of the company in mining companies on the Indonesia Stock Exchange; 2) to test Corporate Social Responsibility directly affects the profitability of mining companies on the Indonesia Stock Exchange; 3) to test CSR (Corporate Social Responsibility) affects the value of the company with profitability as a Moderating variable in Mining Companies on the Indonesia Stock Exchange. The population in this study were mining companies listed on the Indonesia Stock Exchange year 2014-2016. This research sample by using method of purposive sampling. Analysis technique by using SPSS. The result of research showed: 1) Corporate Social Responsibility (CSR) variables directly influence the value of the company in mining companies on the Indonesia Stock Exchange; 2) profitability variable as a moderating variable can strengthen the relationship of CSR and corporate value.