Peran Moderasi Corporate Social Responsibility pada Pengaruh Profitabilitas terhadap Nilai Perusahaan

I Gede Angga Adnyana Putra, I Nengah Suarmanayasa

Abstract


The purpose of this study was to examine the role of corporate social responsibility moderation on the effect of profitability on firm value. This research was a type of quantitative research that was associative and causal. The subjects used in this study were the textile and garment sub-sector companies listed on Indonesia Stock Exchange. While the objects in this study include firm value, profitability and corporate social responsibility. This study used a sample of 16 companies, where the sample was obtained through purposive sampling technique. The data used were collected through document recording techniques, then analyzed using a moderating regression data analysis technique through the test of absolute difference in value. The study was carried out obtained results that (1) significantly, profitability has a positive influence on firm value, and (2) corporate social responsibility plays a role in moderating effect of profitability on firm value.

Keywords


corporate social responsibility; firm value; profitability

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References


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DOI: http://dx.doi.org/10.23887/jiah.v11i1.27406

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