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All Journal Jurnal Ilmiah Akuntansi dan Humanika
Putra, I Gede Angga Adnyana
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Humanities Economics, Econometrics & Finance Social Sciences

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Peran Moderasi Corporate Social Responsibility pada Pengaruh Profitabilitas terhadap Nilai Perusahaan Putra, I Gede Angga Adnyana; Suarmanayasa, I Nengah
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27406

Abstract

The purpose of this study was to examine the role of corporate social responsibility moderation on the effect of profitability on firm value. This research was a type of quantitative research that was associative and causal. The subjects used in this study were the textile and garment sub-sector companies listed on Indonesia Stock Exchange. While the objects in this study include firm value, profitability and corporate social responsibility. This study used a sample of 16 companies, where the sample was obtained through purposive sampling technique. The data used were collected through document recording techniques, then analyzed using a moderating regression data analysis technique through the test of absolute difference in value. The study was carried out obtained results that (1) significantly, profitability has a positive influence on firm value, and (2) corporate social responsibility plays a role in moderating effect of profitability on firm value.
Co-Authors I Nengah Suarmanayasa