Best Journal of Administration and Management
Vol 1 No 1 (2022): Best Journal of Administration and Management

Effect of Financial Performance on Company Value With Corporate Social Responsibility as Moderating Variable

Rahmatika Nuuril Imaama (Indonesian College of Economics Surabaya)
Nur Fadjrih Asyik (Indonesian College of Economics Surabaya)
Bambang Suryono (Indonesian College of Economics Surabaya)



Article Info

Publish Date
21 Aug 2022

Abstract

This study aims to examine the effect of financial performance as measured by the Current Ratio (CR), Quick Ratio (QR), and Return On Investment (ROI), on firm value (PBV) with Corporate Social Responsibility (CSR) as moderating. This type of research is quantitative research. The sample in this study was obtained using a purposive sampling method, namely the selection of a sampling with certain criteria. Based on the purposive sampling method, 261 samples were obtained from 87 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The analytical method used is multiple linear regression analysis and Moderated Regression Analysis (MRA) Interaction Test with SPSS 25 tool. The results show that: 1) Current Ratio (CR) has a negative effect on firm value, 2) Quick Ratio (QR) has an effect on positive effect on firm value, 3) Return On Investment (ROI) has a positive effect on firm value, 4) Corporate Social Responsibility (CSR) is able to moderate the effect of Current Ratio (CR) on firm value, 5) Corporate Social Responsibility (CSR) is not able to moderate the effect of Quick Ratio (QR) on firm value, 6) Corporate Social Responsibility (CSR) is able to moderate the effect of Return On Investment (ROI) on firm value.

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Journal Info

Abbrev

Bejam

Publisher

Subject

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

Description

Best Journal of Administration and Management is a periodical scientific journal published based on scientific journal principles aimed at publishing scientific works resulting from research, development and literature studies in the field of Administration and Management, and Scope this journal: ...