PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING

Abstract

This research aims to examine the influence of CSR on Company Value with Profitability as a moderating variable.This type of research uses quantitative research methods. The objects in this research are mining companies which is listed in the Indonesia Stock Exchange (IDX) during the 2013-2016 period. The sample that used in this research is 12 mining companies. The sampling method using purposive sampling with criteria that have been determined. The analytical method that used is multiple regression analysis with using SPSS application tools (Statistical Product and Service Solutions) version 23.The results showed that Corporate Social Responsibility had positive and significant impact on company value. While Profitability as a moderator variable can moderate Corporate Social Responsibility to Company Value. The existence of social responsibility information will provide trust to potential investors that the condition of the company in good condition that resulted in stock prices and corporate value increased, the higher the profits obtained by the company, the higher the information of corporate social responsibility.
Keywords: CSR, company value, profitability.