PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAANDENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

  • Dhian Andanarini Minar Savitri

Abstract

Company value described how good or bad the manager of wealth management, it
can be seen from the measurement of financial performance obtained. The purpose of this
reasearch is to analyze the effect of the financial performance of the company's value to
the disclosure of corporate social responsibility as a moderating variable on
manufacturing companies listed in Indonesia Stock Exchange period 2012-2015. The
independent variables are financial performance (ROA, ROE, CR, DER, TATO), the
dependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.
Samples were 30 companies listed on the Stock Exchange. Sampling of the
population using purposive sampling technique. Financial reporting data, ICMD and
annual reports obtained from IDX. Testing the hypothesis in this research using multiple
regression analysis with SPSS applications 21.
The results of the research with multiple linear regression showed that the
ROA, ROE, CR, DER significant positive effect on firm value, while TATO significant
negative effect on firm value.The moderating variables with interaction test shows that
disclosure corporate social responsibility moderating influence ROA by value company,
while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,
DER, TATO by value of the firm.

Published
May 10, 2017
How to Cite
MINAR SAVITRI, Dhian Andanarini. PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAANDENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI. Jurnal Ilmu Manajemen dan Akuntansi Terapan, [S.l.], v. 8, n. 1, p. 29 - 45, may 2017. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/130>. Date accessed: 20 nov. 2018.