Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan csr sebagai variabel moderasi

Ramadhani, Fitria (Unknown)



Article Info

Publish Date
25 Jul 2022

Abstract

This research aimed to explain the effect of profitability and firm size on firm value with Corporate Social Responsibility (CSR) as a moderating variable. The population of this research is the form of manufacturing companies in the consumer goods and consumption which are listed on Indonesian Stock Exchange (IDX) during 2018-2020. Determination of the sample using purposive sampling technique and obtained as many 30 manufacturing companies with a total of 90 observation. The data analysis technique used Moderated Regression Analysis (MRA). The result of this study indicate that profitability has a positive and significant effect on firm value, firm size has negative and insignificant effect on firm value, CSR is not able to moderate the effect of profitability and firm size on firm value.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...