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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Title |
Analysis of Corporate Social Responsibility’s Effect on The Value of Mining Companies Moderated by Profitability
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Creator |
Iqbal Saputra, Ferdian Agus; UPN Veteran Jawa Timur
Pranoto, Suparlan; UPN Veteran Jawa Timur |
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Subject |
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Corporate Social Responsibility, Profitabilitas, Nilai Perusahaan |
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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”.
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Publisher |
Universitas Islam Lamongan
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Contributor |
—
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Date |
2022-02-28
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Artikel yang dipeer-review |
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Format |
application/pdf
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Identifier |
https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/906
10.30736/ja.v7i1.906 |
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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 |
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Language |
ind
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Relation |
https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/906/pdf_52
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