Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderasi

Rahmawati, Ananda Aprilia (2019) Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to examine the effect of financial performance toward the corporate value and to examine the effect of Corporate Social Responsibility (CSR) in moderating the relationships of financial performance toward the corporate value of manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2013 – 2017. Corporate Financial performance as independent variable is represented by Return On Asset (ROA) and Debt to Equity Ratio (DER). Corporate Value as Dependent Variable is represented by Price To Book Value Ratio (PBV). Corporate Social Responsibility (CSR) value is indexed based on the 91 items of exposure themes which the researcher called Global Reporting Initiatives (GRI) version 3.1. In the analysis of the data, multiple regression analysis is used to determine the effect of the variables involved in this study and Moderation Regression Analysis (MRA) is used to find out the interactive influence of the moderating variables. The result of the study concludes that: (1) Return On Asset (ROA) has a positive effect on corporate value; (2) Corporate Social Responsibility (CSR) is able to partially moderate the effect of Return On Asset (ROA) relationship toward corporate value; (3) Debt to Equity Ratio (DER) has a positive effect on corporate value; (4) Corporate Social Responsibility (CSR) is able to partially moderate the effect of Debt to Equity Ratio (DER) relationship toward corporate value.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ANANDA APRILIA RAHMAWATI
Date Deposited: 11 Feb 2021 08:10
Last Modified: 11 Feb 2021 08:10
URI: http://eprints.perbanas.ac.id/id/eprint/5090

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