Jurnal Ilmiah Edunomika (JIE)
Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022

PENGARUH PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN GCG DAN CSR SEBAGAI PEMODERASI

Nurbaeti Putri Hakim (STIE Bank BPD Jateng)
Mekani Vestari (STIE Bank BPD Jateng)



Article Info

Publish Date
30 Jun 2022

Abstract

This study purpose to provide empirical evidence regarding the effect of profitability on firm value with good corporate governance and corporate social responsibility as moderating variable. The population on this study was companies listed on the Indonesia S tock Exchange in the period 2018-2020 with sample was taken using purposive sampling method and obtained samples of 26 companies. The analysis data used in this study was data regression panel. Tobins’Q was used to assess the firm value. Return on Equity was used to asses profitability. Good Corporate Governance was measured by ASEAN Corporate Governance Scorecard whereas Corporate Social Responsibility was measured by Asian Sustainability Reporting Rating (ASRRAT). The result showed that Good Corporate Governance strengthen the effect of profitability on the firm value, whereas Corporate Social Responsibility is very weak in strengthening the positive relationship between profitability to firm value. Keywords : Profitability, GCG, CSR, Firm Value.

Copyrights © 2022






Journal Info

Abbrev

jie

Publisher

Subject

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

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...