E-JURNAL AKUNTANSI
Vol 24 No 3 (2018)

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas dan Free Cash Flow Sebagai Pemoderasi

I Made Adi Mahendra (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
Ni Gusti Putu Wirawati (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
28 Aug 2018

Abstract

Every company will strive to increase the value of the company through increasing the prosperity of the owner or shareholders by improving the company's performance. Increased corporate performance one of which can be done by applying social responsibility (CSR). This study aims to test and obtain empirical evidence of the influence of Corporate Social Responsibility (CSR) on the value of companies with profitability and free cash flow as a moderator. This research was conducted at mining company listed in Bursa Efek Indonesia (BEI) year 2013-2016. Sampling method used is purposive sampling. The number of samples meeting the criteria is 10 companies. Methods of data collection is done by documentation method. Data analysis technique used is Moderated Regression Analysis (MRA). The result of moderation testing between Corporate Social Responsibility and corporate value shows a positive influence which means profitability and free cash flow strengthens the influence of Corporate Social Responsibility towards firm value. Keywords: firm value, CSR, profitability, free cash flow

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...