PENGARUH PROFITABILITAS DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to examine whether or not profitability, firm size, and corporate social responsibility gave
positive influence to the firm size. This also investigated whether the corporate social responsibility affected
profitability on the firm value. The population of this research used 39 mining companies which were listed in
Indonesia Stock Exchange during 2014-2016 periods. Then, the sample technique was purposive sampling so
that 38 sampled companies were obtained with 107 samples of observation data. Furthermore, data was analyzed
with multiple linear regressions analysis. Based on the result of model feasibility test, it shows that the
regressions models which have been generated is feasible and it can be used for further analysis. Based on the
data analysis result and hypothesis test, this research founded that the variable of profitability, corporate social
responsibility, profitability were moderated by corporate social responsibility with positive influence to the firm
value (Tobin’s Q). Meanwhile, other variables including firm sizes that were moderated by corporate social
responsibility gave no influence to the firm value (Tobin’s Q).
Keywords: profitability, firm size, corporate social responsibility, firm value.