JIM (Jurnal Ilmu Manajemen)
Vol 7, No 1 (2021): JURNAL ILMU MANAJEMEN

PENGARUH CSR DAN PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY/REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2018

dwi fibri damayanti (Unknown)
sodik sodik (Unknown)
muchlis mas'ud (Unknown)



Article Info

Publish Date
25 Jun 2021

Abstract

ABSTRACT The purpose of this study to examine and prove empirically the effect of Corporate Social Responsibility and profitability on firm value with firm size as a moderating variable in Property/Real Estate companies. The population in this study was 48 companies that included at Property/Real Estate companies listed on the Indonesia Stock Exchange in the period of 2015-2018. The sample used by researcher was 32 companies that met the research requirements. After doing multiple regression analysis, the result is obtained Corporate Social Responsibility and profitability simultaneously have an influence on firm value, Corporate Social Responsibility and profitability partially have an influence on firm value, Firm Size as a moderating variable for Corporate Social Responsibility does not have influence and not significant to firm value,  Firm size as a moderating variable for Profitability has influence significantly on firm value.Keywords: Corporate Social Responsibility, firm size, profitability, company value. ABSTRAK Tujuan penelitian adalah menguji dan membuktikan secara empiris pengaruh dari Corporate Social Responsibility dan profitabilitas terhadap nilai perusahaan dengan firm size sebagai variabel moderasi pada perusahaan Property/Real Estate. Populasi penelitian adalah seluruh perusahaan Property/Real Estate yang terdaftar di Bursa Efek Indonesia kurun waktu tahun 2015-2018 sebayak 48 perusahaan. Sampel yang digunakan peneliti sebanyak 32 perusahaan yang memenuhi syarat penelitian. Setelah dilakukan analisis regresi berganda, maka diperoleh hasil bahwa Corporate Social Responsibility dan profitabilitas secara simultan mempunyai pengaruh terhadap nilai perusahaan, Corporate Social Responsibility dan profitabilitas secara parsial mempunyai pengaruh terhadap nilai perusahaan, Corporate Social Responsibility bila dimoderasi firm size tidak mempunyai pengaruh dan tidak signifikan terhadap nilai perusahaan, Profitabilitas bila dimoderasi firm size mempunyai pengaruh dan signifikan terhadap nilai perusahaan.Kata Kunci: Corporate Social Responsibility, firm size, profitabilitas, nilai perusahaan.     

Copyrights © 2021






Journal Info

Abbrev

jim

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

JIM (Jurnal Ilmu Manajemen), published by the Postgraduate Program, Masters of Management, Universitas Widyagama Malang, as a forum to improve the quality of science and the dissemination of knowledge for academics, students, practitioners, and observers of science in the field of management. The ...