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Aisyatul Munawaroh, Aisyatul
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILTY SEBAGAI VARIABEL MODERATING Munawaroh, Aisyatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the disclosure influence of corporate social responsibility inmoderating the relation between the profitability and the company value. The population is manufacturingcompanies which are listed in IDX in 2009 – 2012, the sample collection technique is carried out by usingpurposive sampling method and based on the determined criteria so the samples are 11 manufacturingcompanies which have continuously published their annual report and have implemented the practice ofcorporate social responsibility during the period of 2009-2012. The research hypothesis is performed by usingmultiple linear regressions analysis technique with the assistance of SPSS application. The result of researchshows that Return On Assets (ROA) has significant negative influence to the company’s value, Return OnEquity (ROE) and Net Profit Margin (NPM) have significant positive influence to the company’s value,Corporate Social Responsibility variable is unable to influence to the relation between Return On Assets (ROA)and Net Profit Margin (NPM) to the company’s value while the Corporate Social Responsibility is able toinfluence the relations between Return On Equity (ROE) to the company’s value.Keywords: ROA, ROE, NPM, Corporate Social Responsibility, and Company Value.
Keterampilan Hand Painting Pada Kerudung Dengan Penambahan Payet dan Manik-Manik Bagi Remaja Putri di Kelurahan Bungah Gresik Munawaroh, Aisyatul; Suhartiningsih, Suhartiningsih
Jurnal Online Tata Busana Vol. 2 No. 2 (2013): Jurnal Online Tata Busana Mei 2013
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jurnal-online-tata-busana.v2i2.2735

Abstract

Co-Authors Suhartiningsih Suhartiningsih