p-Index From 2021 - 2026
5.921
P-Index
This Author published in this journals
All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JABE (Journal of Accounting and Business Education) Akuisisi : Jurnal Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Innovation in Business and Economics JURNAL LENTERA BISNIS Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Business, Economics, and Social Development Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Akuntansi dan Teknologi Informasi Journal of Tourism Economics and Policy Journal of Applied Business, Taxation and Economics Reseach Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Maliki Islamic Economics Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business Accounting Management Social Science
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : MDP Student Conference

PERAN MODERASI CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: PERSPEKTIF TEORI SINYAL FADILLA - CAHYANINGTYAS
MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.511 KB)

Abstract

Abstract: The purpose of this study was to determine and analyze the factors that influence the value of the company with corporate social responsibility as a moderating variable. This research was conducted in the mining sector, considering that mining operations are closely related to the environment. The sample used by the researcher is as many as 17 mining sector companies listed on the IDX. The data analysis technique uses path analysis, where previously the classical assumption test has been carried out, and the data has met the classical assumption test requirements. The results showed that profitability had an insignificant negative effect on firm value, firm size had no significant positive effect on firm value. Furthermore, the results showed that the CSR variable was not able to moderate the effect of profitability or firm size on firm value. Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi nilai perusahaan dengan CSR sebagai variabel moderasi. Penelitian ini dilakukan pada sektor pertambangan, mengingat operasional pertambangan sangat berkaitan erat dengan lingkungan. Sampel yang digunakan peneliti adalah sebanyak 17 perusahaan sektor pertambangan yang terdaftar di BEI. Teknik analisis data menggunakan analisis path, dimana sebelumnya telah dilakukan uji asumsi klasik, dan data telah memenuhi syarat uji asumsi klasik. Hasil penelitian menunjukkan profitabilitas berpengaruh negatif tidak signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh positif tidak signifikan terhadap nilai perusahaan. Selanjutnya, hasil penelitian menunjukkan variable CSR tidak mampu memoderasi pengaruh profitabilitas ataupun ukuran perusahaan terhadap nilai perusahaan.