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

Abstract

The purpose of this research is to find out whether the profitability moderates the corporate social responsibility
(CSR) to the firm value on banking companies which are listed in Indonesia Stock Exchange. This research is a
quantitative research. The population is all banking companies which area listed in Indonesia Stock Exchange in
2011-2014 periods. The sample collection technique has been done by using purposive sampling and 27 banking
companies have been selected as samples. The data analysis technique has been done by using multiple
regressions analysis and the hypothesis test is carried out by using SPSS 20 version. 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.The measurement of corporate social responsibility variable has been carried out by
using Corportae Social Responsibility Indeks (CSRI), the measurement of profitability has been done by using
return on equity (ROE) and firm value has been done by using Tobin’s Q. Based on the result of hypothesis test,
it can be concluded that CSR (Corportae Social Responsibility) has positive influence to the firm value.
Profitability as the moderating variable can influence the correlation of corporate social responsibility and firm
value.
Keywords: CSR, profitability, firm value