PENGARUH RETURN ON ASSET DAN INTANGIBLE ASSET TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

Ni Luh Putu widhiastuti (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Denpasar, Bali, Indonesia)
Made Yenni Latrini (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Denpasar, Bali, Indonesia)

E-JURNAL AKUNTANSI
Vol 11 No 2 (2015)

This study aims to determine the influence of  return on assets and intangible assets on corporate value with corporate social responsibility as a moderating variable. Using 29 companies in banking industry in Indonesia Stock Exchange during 2010-2013 with probability sampling methods. Data was collected through nonbehavioral observation. Data are analyszed using multiple linear regression and moderation analysis regression. Results of statistical t test showed (1) increasing return on asset will increase corporate value, (2) increasing intangible asset will increase corporate value, (3) the disclosure of corporate social responsibility is able to moderate relation of  return on asset and corporate value, (4) the disclosure of corporate social responsibility is unable to moderate relation of  return on asset and corporate value.