PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to examine the effect of financial performance with Return On Asset (ROA) and Corporate Social Responsibilty (CSR) as moderized variable on the company value, in manufacturing company which stated ini Indonesia Stock Change 2013-2014. While, the sampling collection technique used purposive sampling with 30 samples which fulfiled the criteria. Furthermore, the data analysis technique used multiple regression linier with SPSS (Statistical Product and Service Solutions).In this research, the testing variable of Corporate Social Responsibilty (CSR) used Corporate Social Disclousure Index (CSDI), financial performance used Return On Asset (ROA), while the company value used Price Book Value (PBV). All of these hypothesis testing used Moderated Regression Analysis (MRA). The research result concluded that financial performance had significant effect on the company value. On the other hand, Corporate Social Responsibilty did not have positive significant effect on the company value. In addition, Return On Asset (ROA), with moderisation of Corporate Social Responsibilty (CSR), did not have effect or could not be moderized on the company value. It meant that Corporate Social Responsibilty (CSR) was not moderized variable between, Return On Asset (ROA) and PriceBook Value (PBV) on company value.
Keywords: financial performance, company value, corporate social responsibility.