AKSES: Jurnal Ekonomi dan Bisnis
Vol 14, No 1 (2019): AKSES: JURNAL EKONOMI DAN BISNIS

Analisis Firm Value dengan Pemoderasi Corporate Social Responsibility

Pancawati Hardiningsih (Unknown)
Sartika Wulandari (Unknown)
Ceacilia Srimindarti (Unknown)
Rachmawati Meita Oktaviani (Unknown)



Article Info

Publish Date
09 Mar 2020

Abstract

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.

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Journal Info

Abbrev

AKSES

Publisher

Subject

Economics, Econometrics & Finance

Description

AKSES: Jurnal Ekonomi dan Bisnis is a peer-reviewed journal which is published by Islamic Faculty Wahid Hasyim Semarang incorporate with the scholars association, is scientific journal in the field of economic studies published by Economic Faculty, Wahid Hasyim University, Semarang, Indonesia. It is ...