Open AccessPengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi
Author(s) -
Muhammad Hosen Bawafi,
Adi Prasetyo
Publication year - 2017
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v5i1.4993
Subject(s) - profitability index , moderation , corporate social responsibility , business , business administration , value (mathematics) , enterprise value , accounting , finance , statistics , public relations , mathematics , political science
The purpose of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure on corporate value with profitability as a moderating variable. The research method that used in this research is quantitative and using analysis tool that is called SPSS. The result of this research is profitability variable as moderating variable proved empirically influence significantly correlation Corporate Social Responsibility and company value. In other words profitability can strengthen the influence of Corporate Social Responsibility to the value of the company at the time of high profitability of the company, and otherwise profitability can reduce the value of the company at the time of low profitability of the company. Keywords: CSR, Disclosure, Profitability, Value’s Company.