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

(Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020)

  • Yulia Prisselya Hutagalung Politeknik Negeri Bandung
  • Sugih Sutrisno Putra Politeknik Negeri Bandung
DOI: https://doi.org/10.35313/ialj.v2i2.3293
Keywords: Keywords: Corporate Social Responsibility, Company Value, and Profitability.

Abstract

This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value

 

 

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Published
2022-03-31
How to Cite
Hutagalung, Y. P., & Putra, S. S. (2022). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING . Indonesian Accounting Literacy Journal, 2(2), 377-385. https://doi.org/10.35313/ialj.v2i2.3293
Issue
Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Section
Articles