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

Abstract

This research aims to examine the effect of financial performance on company value with disclosurecorporate social responsibility as a moderating variable in the companyfood and beverage listed on the Indonesian Stock Exchange in 2016-2020. The sampling technique usespurposive sampling based on certain criteria for the companyfood and beverage, namely: 1) Registered on the Indonesian Stock Exchange (BEI) in 2016-2020. 2) Publish financial reports for 2016-2020. 3) Not experiencingdelisting during 2016-2020. 4) Disclose CSR in the annual report for 2016-2020. The analytical method used is statistical analysis using the SPSS program (Statistical Product and Service Solutions). Measurement of CSR variables (Corporate Social Responsibility) using tabulation techniques for each company using the scoring method, financial performance variables using ROA (Return On Asset), ROE (Return On Equity) and the company value variable is measured using PBV (Price Book Value). The results of this research show that: 1) Financial performance is proxied byReturn On Assets (ROA) has no effect on company value. 2) Financial performance as proxied byReturn On Equity (ROE) influences company value. 3) Disclosure Corporate Social Responsibility unable to moderate the influence of ROA on company value. 4) Disclosure Corporate Social Responsibility unable to moderate the influence of ROE on company value.