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All Journal Jurnal Ilmu dan Riset Akuntansi JEKPEND Jurnal Ekonomi dan Pendidikan
Depi Milayati, Depi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Milayati, Depi; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of Corporate Social Responsibility to the firm value with financial performance which is measured by using Return on Asset as the intervening variable on manufacturing companies which are listed in Indonesia Stock Exchange. The companies which have been selected as samples in this research is the manufacturing companies in the food and beverages sector which are listed in Indonesia Stock Exchange in 2011-2013 periods. The sample collection has been done by using purposive sampling method and the sample selection which is based on the determined criteria and 10 companies have been selected as samples. The data analysis technique is two-stage regression analysis. The purpose of this research is used as the consideration in order to gain information about the involvement of Corporate Social Responsibility, financial performance, and firm value and to find out how great the advantage of social disclosure which is useful for the company and the stakeholders. The result of the research shows that Corporate Social Responsibility has an influence to the firm value whereas the financial performance is the intervening variable between Corporate Social Responsibility and firm value.Keywords: Corporate Social Responsibility, Return on Asset, and firm value
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Milayati, Depi; Hartono, Ulil; Haryono, Nadia Asandimitra
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 8, No 1 (2025): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v8i1.65208

Abstract

Penelitian ini bertujuan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional terhadap nilai perusahaan dengan Corporate Social Responsibility (CSR) sebagai variabel intervening. Menggunakan penelitian kuantitatif dengan sampel laporan keuangan perusahaan sektor barang konsumsi di Bursa Efek Indonesia (2019-2022), analisis data dilakukan dengan regresi linier berganda menggunakan SPSS. Hasilnya menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional berpengaruh positif signifikan terhadap nilai perusahaan dan CSR. Leverage berpengaruh negatif terhadap nilai perusahaan dan CSR. CSR berpengaruh positif terhadap nilai perusahaan dan dapat memoderasi pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional terhadap nilai perusahaan.
Co-Authors Nadia Asandimitra Haryono Subardjo, Anang Ulil Hartono