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PENGARUH PROFITABILITAS, SIZE, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PROFITABILITAS, SIZE, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI
 
Creator Lestariwati, Nafa Risky
Maslichah, Maslichah
Sudaryanti, Dwiyani
 
Description AbstractThis study aims to examine the effect of profitability, company size and managerial ownership on firm value, and determine the role of CSR in moderating the influence of the causal relationship on profitability, company size and managerial ownership on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study took a sample of 63 companies during the study period 2016-2018 by using purposive sampling method. Technical analysis using regression analysis methods. Hypothesis testing results show that profitability, size has a significant negative effect on firm value, managerial ownership does not have a significant negative effect on firm value, CSR has a significant positive effect on firm value, and CSR was unable to moderate the relationship between profitability, size, and managerial ownership of firm value.Keywords : Profitabilitas, Size, Kepemilikan Manajerial, Corporate Social Responsibility, Nilai Perusahaan.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/7765
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/7765/6290
 
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