Jurnal Ilmiah Universitas Batanghari Jambi
Vol 23, No 2 (2023): Juli

Determinan Nilai Perusahaan: Peran Corporate Social Responsibility sebagai Moderasi

Harjanto Wahyu Santoso (Universitas Hayam Wuruk Perbanas)



Article Info

Publish Date
26 Jul 2023

Abstract

Public companies have the main goal of increasing the wealth of the company's shareholders by increasing the value of the company. The company's value is represented by the stock market price and is one of the factors considered by investors and the company's value is evidence of public confidence in the company's performance. The independent variables of this study are managerial ownership, capital structure and profitability and corporate social responsibility as moderating variables. The research population is LQ45 companies listed on the Indonesia Stock Exchange for the period 2016-2021. The number of research samples is 23 companies with 113 observational data. The sampling technique is purposive sampling with the analysis technique using Moderated Regression Analysis (MRA). The results of the study are that managerial ownership, capital structure (DER), and profitability (ROA) simultaneously have a significant effect on firm value. Partially, managerial ownership has no significant effect on firm value. partially capital structure and profitability have a positive and significant impact on firm value. Corporate Social Responsibility as a moderating variable is not able to influence profitability on firm value

Copyrights © 2023






Journal Info

Abbrev

ilmiah

Publisher

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...