Open AccessEfek Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Mediasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016
Author(s) -
Robert Robert
Publication year - 2019
Publication title -
jurnal manajemen bisnis dan kewirausahaan
Language(s) - English
Resource type - Journals
ISSN - 2598-0289
DOI - 10.24912/jmbk.v3i5.6084
Subject(s) - profitability index , stock exchange , enterprise value , corporate social responsibility , business , nonprobability sampling , business administration , accounting , finance , population , political science , demography , sociology , public relations
The purpose of this study was to analyze : The effect of profitability and firm size on CSR, the effect of CSR on firm value, and the effect of profitability and firm size on the firm value through CSR. Subject is the construction company listed in the Indonesia Stock Exchange (BEI) 2014-2016. The sampling technique that used purposive sampling techniques and obtained as many as 68 companies with a total of 204 observations. This study using non-participant observation method taken from annual report and financial statement of companies. The analysis technique used is two stage least square regression method. The results of this study are : Profitability doesn’t effect on CS. Firm Size proven significant positive effect on CSR. CSR proven negative and significant on firm value and CSR able to mediate effect of Profitability and firm size on the firm value.