KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN : DIMODERASI CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to examine the effect of firm size and financial performance on the firm value with corporate social responsibility as moderated variable. While, the population was manufacturing companies which were listed in Indonesia Stock Exchange (IDX) 2014-2017. The data collection technique used purposive sampling, in which the sample was taken based on criteria given. In line with, there were 39 companies as sample with 156 observational data. However, as there were 8 outlier data, the observational data became 148. Moreover, the data analysis technique used multiple regression with SPSS (Statistical Product And Service Solutions) 20. The research result concluded as follows: (1) Profitability had positive effect on the firm value. (2) Leverage did not affect the firm value. (3) Liquidity did not affect the firm value. (4) Firm size had positive effect on the firm value. (5) CSR was able to moderate the effect of profitability on the firm value. (6) CSR was not able to moderate the effect of leverage on the firm value. (7) CSR was able to moderate the effect of liquidity on the firm value. (8) CSR was not able to moderate the effect of firm size on the firm value.
Keywoard: Financial perfomance, Firm Size, Firm Value, Corporate Social Responsibility.