PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CSR DAN GCG SEBAGAI PEMODERASI

Abstract

The purpose of this research is 1) to determine the influence of financial performance on the value of food and beverages companies which listed in the Indonesia Stock Exchange; 2) To know corporate social responsibility in moderating the relationship of financial performance with the value of food and beverages companies which listed in Indonesia Stock Exchange; 3) To know the disclosure of good corporate governance in moderating the relationship of financial performance with the value of food and beverages companies which listed in Indonesia Stock Exchange. The type of research used in the research is quantitative with the population is food and beverage companies which listed in the Indonesia Stock Exchange during the year 2012-2016 as many as 16 companies. Sampling technique using purposive sampling method got samples of 7 food and beverage companies listed in Indonesia Stock Exchange during year 2012-2016. Data analysis technique used is multiple regression analysis and hypothesis testing by using SPSS. The results of the model feasibility test show that the resulting regression model is feasible and can be used for further analysis. Based on the results of hypothesis testing can be concluded that: 1) Financial performance significantly influence the value of the company, 2) Corporate social responsibility disclosure is able to moderate the relationship between financial performance with firm value; 3) Good corporate governance has not been able to moderate the relationship between financial performance with company value.
Keywords: financial performance, corporate social responsibility, good corporate governance and company value.