PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- This research aimed to find empirical evidence by analyze the effect of CSR disclosure against the value of the company’s and profitability as variable moderating. The sample of this research are the pharmaceutical-subsector manufacturing companies which are listed in Indonesia Stock Exchange with a period of 2014-2018 using a purposive sampling method. There are 8 companies that meet the criteria as research samples. Data analysis techniques include descriptive statistics, classic assumption test and hypothesis testing with moderated regression analysis. The results of this research showed that disclosure of corporate social responsibility has a positive and significantly effect on firm value, and profitability as variable the moderating capable of affecting relations on the disclosure of Corporate Social Responsibility and firm value the pharmaceutical-subsector manufacturing companies which are listed in Indonesia Stock Exchange 2014-2018 enrolled in a year. The implication in this research is that companies can pay more attention to Corporate Social Responsibility disclosure in full and in accordance with established standards. For investors, should be more careful in considering the aspects that need to be taken into account in investments that are not glued to the value of the corporate value.