Delvinia Regina Tania, Henryanto Wijaya
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

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Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Pemoderasi Delvinia Regina Tania, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.554 KB) | DOI: 10.24912/jpa.v3i3.14905

Abstract

The purpose of this study is to reexamine the effect of profitability and leverage on firm value and to determine the role of Corporate Social Responsibility (CSR) as a moderating variable in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study took 50 samples of manufacturing companies using the Purposive Sampling method. This study uses E-Views 9.0 software to process data. The results of the study show that profitability has a negative and not significant effect on firm value, leverage has a negative and not significant effect on firm value, Corporate Social Responsibility (CSR) has a negative and not significant effect on firm value, Corporate Social Responsibility (CSR) weakens the effect of profitability on firm value, and also weakens the effect of leverage on firm value.