FAKTOR- FAKTOR YANG MEPENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING

Abstract

Firm value can be illustrated ad the company condition. However, Sometimes it does not refect on how the company value is. This happenes when the manajement is not shareholder. As the shareholders ask someone to take incharge of the management, the owners wi expect the firm value can be increased under its management.As consequence, the shareholders wi be prosperous in number. This research aimed to find out the effect of frim size, leverage, profitability, and dividend policy on the firm value with Corporate Social Responsibility as themoderated variable in manufacturing companies which were taken from Indonesia Stock Exchange. Moreover, the data collection technique used purposive sampling. In line with, there were 48 samples. In addition, the data analysis technique used cassicia assumption test and MRA analysis with SPSS. The research results conclude leverage, profitability , dividend policy, and CSR had affected on the firm value. On the other hand, the firms size did not affect on the firm value. Mareover, from MRA analysis, it concluded CSR lowered the effect of Leverage ,profitability , dividend policyon the firm value. While, CSR would strengthen the effect of firm size on the firm value.
Keywords : Firm size, leverage, profitability Dividen Policy, firm Value, Corporate Social Responsibility.