Kusumawardani, Widya Hardianti and Lovita, Erna (2020) PERANAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMODERASI PENGARUH PROFITABILITAS DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Jasa Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI periode 2016-2019) THE ROLE OF CORPORATE SOCIAL RESPONSBILITY IN MODERATING THE EFFECT OF PROFITABILITY AND FIRM SIZE ON FIRM VALUE (Case Study on Infrastructure, Utility, and Transportation Sector Service Companies Listed on the Indonesia Stock Exchange 2016-2019). PERANAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMODERASI PENGARUH PROFITABILITAS DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Jasa Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI periode 2016-2019). (Unpublished)
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Abstract
Penelitian ini bertujuan untuk mengetahui Peranan Corporate Social Responsibility dalam Memoderasi Pengaruh Profitabilitas dan Firm Size Terhadap Nilai Perusahaan pada perusahaan jasa sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah asosiatif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode analisis regresi linier berganda serta Moderateg Regression Analysis (MRA) dengan bantuan Software Eviews 10. Populasi dalam penelitian ini ialah perusahaan jasa sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel ditentukan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 7 perusahaan sehingga total observasi dalam penelitian ini sebanyak 28 data observasi. Data yang digunakan dalam penelitian ini ialah data sekunder berupa data annual report yang diunduh melalui situs resmi IDX : www.idx.co.id. Hasil penelitian ini menunjukkan bahwa profitabilitas dan firm size memiliki pengaruh terhadap nilai perusahaan, sedangkan Corporate Social Responsibility tidak mampu memoderasi hubungan antara profitabilitas dan firm size terhadap nilai perusahaan. Kata kunci : Profitabilitas, Firm Size, Nilai Perusahaan, Corporate Social Responsibility This study aims to determine the Role of Corporate Social Responsibility in Moderating the Effect of Profitability and Firm Size on Firm Value in infrastructure, utility, and transportation sector service companies listed on the Indonesia Stock Exchange (IDX). This type of research is associative with a quantitative approach, which is measured using multiple linear regression analysis methods and Moderate Regression Analysis (MRA) with the help of Software Evies 10. The population in this study are infrastructure, utility, and transportation service companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is determined using the method purposive sampling with a sample size of 7 companies so that the total observations in this study were 28 observation data. The data used in his research is secondary data, the annual report that is downloaded via the official website IDX : www.idx.co.id. The resuls of this study indicate that profitability and firm size have an influenceon firm value, while Corporate Social Responsibility is unable to moderate the relationship netween profitability and firm size on firm value. Keywords : Profitabilitas, Firm Size, Firm Value, Corporate Social Responsibility
| Item Type: | Article |
|---|---|
| Subjects: | Akuntansi > Akuntansi Keuangan |
| Divisions: | S1 Akuntansi |
| Depositing User: | Users 1065 not found. |
| Date Deposited: | 08 Dec 2020 00:39 |
| Last Modified: | 08 Dec 2020 00:39 |
| URI: | http://repository.stei.ac.id/id/eprint/2188 |
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