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

Abstract

This research is aimed to examine the influence of profitability to the firm value with the CSR as the moderating variable. The population in this research is 43 mining companies which are listed in Indonesia Stock Exchange (IDX) in 2014-2016 periods. The sample collection technique has been carried out by using purposive sampling method and it has generated 48 samples during 2014-2016 periods. The data is the secondary data which has been obtained by using documentation technique which consists of the 2014-2016 annual report of the mining companies. The data analysis method in this research is the multiple linear regressions analysis and the 23rd version SPSS for windows. The result of the research shows that profitability gives influence to the firm value, the CSR gives positive influence to the firm value, the CSR disclosure does not moderate the correlation between profitability and firm value.

Keywords: Profitability, firm value, Corporate Social Responsibility disclosure