PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Tenriwaru Tenriwaru; Fadliah Nasaruddin

doi:10.35129/ajar.v3i01.104

Tenriwaru Tenriwaru

UNIVERSITAS MUSLIM INDONESIA

Fadliah Nasaruddin

Keywords

CSR, Nilai Perusahaan, Profitabilitas

Abstract

This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.

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Published

Feb 29, 2020

DOI https://doi.org/10.35129/ajar.v3i01.104

How to Cite

Tenriwaru, T., & Nasaruddin, F. (2020). PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI. AJAR, 3(01), 68-87. https://doi.org/https://doi.org/10.35129/ajar.v3i01.104

Issue

Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR)

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