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All Journal Indonesian Accounting Literacy Journal
Yulia Prisselya Hutagalung
Politeknik Negeri Bandung

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Yulia Prisselya Hutagalung; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.701 KB) | DOI: 10.35313/ialj.v2i2.3293

Abstract

This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value
Co-Authors Putra, Sugih Sutrisno