Record Details

Analysis of Corporate Social Responsibility’s Effect on The Value of Mining Companies Moderated by Profitability

JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Field Value
 
Title Analysis of Corporate Social Responsibility’s Effect on The Value of Mining Companies Moderated by Profitability
 
Creator Iqbal Saputra, Ferdian Agus; UPN Veteran Jawa Timur
Pranoto, Suparlan; UPN Veteran Jawa Timur
 
Subject
Corporate Social Responsibility, Profitabilitas, Nilai Perusahaan
 
Description The goal of this study was to determine the influence of “corporate social responsibility disclosure” on “company value of mining company” with “profitability” as a “moderating variable”. This study chose data from “the annual report of mining companies listed on the Indonesia Stock Exchange year 2015-2018”. This study use sample of “26 companies”. Using “purposive sampling technique”, the population of companies according to the minimum number is “18 companies”. This study using “Partial Least Square (PLS)” technique. This study research found that “corporate social responsibility negatively significant effect on company value”, “profitability has a positive effect on company value”. However, “profitability is not able to moderate the influence of Corporate Social Responsibility” to the “value of the company”.
 
Publisher Universitas Islam Lamongan
 
Contributor
 
Date 2022-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel yang dipeer-review
 
Format application/pdf
 
Identifier https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/906
10.30736/ja.v7i1.906
 
Source JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); 15-26
2621-3168
2502-3764
10.30736/ja.v7i1
 
Language ind
 
Relation https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/906/pdf_52