Peran Moderasi Corporate Social Responsibility pada Pengaruh Profitabilitas terhadap Nilai Perusahaan

Putra, I Gede Angga Adnyana
Suarmanayasa, I Nengah

Jurnal Ilmiah Akuntansi dan Humanika
Vol 11, No 1 (2021)

The purpose of this study was to examine the role of corporate social responsibility moderation on the effect of profitability on firm value. This research was a type of quantitative research that was associative and causal. The subjects used in this study were the textile and garment sub-sector companies listed on Indonesia Stock Exchange. While the objects in this study include firm value, profitability and corporate social responsibility. This study used a sample of 16 companies, where the sample was obtained through purposive sampling technique. The data used were collected through document recording techniques, then analyzed using a moderating regression data analysis technique through the test of absolute difference in value. The study was carried out obtained results that (1) significantly, profitability has a positive influence on firm value, and (2) corporate social responsibility plays a role in moderating effect of profitability on firm value.