Bulletin of Management and Business
Vol. 2 No. 2: Oktober 2021

Analisis Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi

Dyah Aruning Puspita (Unknown)
Adrian Christianto (Unknown)



Article Info

Publish Date
24 Oct 2021

Abstract

The increased company value will be a long-term goal of a company. By providing an overview of the social responsibility of the community through the Corporate Social Responsibility (CSR) program to maximize the profitability and solvency of financial performance, the company's value can be increased. The objectives of this study are to: 1) determine whether profitability affects the value of transportation companies that have been listed on the IDX in 2016-2018. 2) determine whether Solvency affects the value of transportation companies listed on the IDX in 2016-2018. 3) To find out whether CSR disclosure moderates the relationship between profitability and company value in transportation companies that have been listed on the IDX in 2016-2018. 4) To find out whether CSR disclosure moderates the relationship between company solvency and company value in transportation companies that have been listed on the IDX in 2016-2018. The results showed that profitability had a significant negative effect on firm value. Meanwhile, solvency has a significant positive effect on firm value. Meanwhile, CSR disclosure cannot moderate the relationship between profitability and firm value. CSR disclosure cannot moderate the relationship between solvency and firm value.

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Journal Info

Abbrev

bmb

Publisher

Subject

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

Description

Bulletin of Management and Business or abbreviated as BMB is national journal, peer reviewed, open access, online journal of applied research in the field of management and  business area. it is designed to provide a rapid dissemination of original, up to date ideas and timely and significant ...