PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL

Darmawan, Akhmad
Putragita, Yudhistira
Purnadi, Purnadi
Aryoko, Yudistira Pradipta
sunardi, sunardi

BALANCE Jurnal Akuntansi dan Bisnis
Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis

The research aims to examine the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable and company size as a control variable. The subject of this research uses manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Data collection techniques used in this study were purposive sampling and with a sample size of 107 samples. While the data analysis techniques used in this study is classic multiple regression analysis with absolute. The analysis shows that profitability has a positive and significant effect on firm value, while leverage has a negative and significant effect on firm value, and Corporate Social Responsibility is able to moderate, then firm size has a significant positive effect on firm value