Open AccessPENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL
Author(s) -
Akhmad Darmawan,
Yudhistira Putragita,
Purnadi Purnadi,
Yudistira Pradipta Aryoko,
Sunardi Sunardi
Publication year - 2020
Publication title -
balance : jurnal akuntansi dan bisnis/balance : jurnal akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2613-8956
pISSN - 2548-7523
DOI - 10.32502/jab.v5i1.2461
Subject(s) - nonprobability sampling , stock exchange , business administration , leverage (statistics) , profitability index , enterprise value , corporate social responsibility , business , moderation , regression analysis , variables , accounting , statistics , mathematics , population , finance , sociology , political science , demography , public relations
The research aims to examine the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable and company size as a control variable. The subject of this research uses manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Data collection techniques used in this study were purposive sampling and with a sample size of 107 samples. While the data analysis techniques used in this study is classic multiple regression analysis with absolute. The analysis shows that profitability has a positive and significant effect on firm value, while leverage has a negative and significant effect on firm value, and Corporate Social Responsibility is able to moderate, then firm size has a significant positive effect on firm value