PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | Saptayu, Arga Geno |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51105/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/51105/2/BAB%20I.pdf http://eprints.umm.ac.id/51105/3/BAB%20II.pdf http://eprints.umm.ac.id/51105/4/BAB%20III.pdf http://eprints.umm.ac.id/51105/5/BAB%20IV.pdf http://eprints.umm.ac.id/51105/6/BAB%20V.pdf http://eprints.umm.ac.id/51105/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51105/ |
Daftar Isi:
- This research aims to test the effect of monetary performance which uses the variables of Return on Asset (ROA), Return on Equity (ROE) and Gross Profit Margin (GPM) on the companies which use Tobin’s Q variable. This research also tests the effect of Corporate Social Responsibility (CSR) in modernizing the effect of monetary performance towards companies’ value. Samples which are used in this research are 48 manufacturing companies which enlisted in Bursa Efek Indonesia (Indonesia Stock Exchange) in 2018. This research also used data collection method of documentation by downloading the monetary reports of each company from the www.idx.co.id website and company’s own website. The analysis method which used in this research is double linear regression. The result of this research shows that the monetary performance (ROA, ROE and GPM) has no effect on the company value (ROA Sig. = 0,630, ROE Sig. = 0,741, and GPM Sig. = 0,361). Then, the variable moderating analysis which uses CSR, shows that CSR is able to moderate the relation between ROA and ROE towards companies’ value (ROA Sig. = 0,020 and ROE Sig. = 0,014). In the other hand, CRS is unable to moderate GPM relation towards companies’ value (GPM Sig. = 0,424).