Moderasi Profitabilitas Atas Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan

Penulis

  • Rafika Sari Universitas Indo Global Mandiri
  • Renny Aziatul Febrianti Universitas Indo Global Mandiri

DOI:

https://doi.org/10.36982/jiegmk.v12i2.1290

Abstrak

The purpose of this study is to determine whether profitability can moderate the relationship between corporate social responsibility as well as to see whether there is an influence between corporate social responsibility on corporate value in consumer goods sector companies listed on the IDX during 2017 until carrying out the pandemic period in 2019. Research linking the relationship between these variables and testing it empirically. The results showed a relationship between the social aspects of corporate social responsibility in a company to firm value, either partially or simultaneously. The data analysis method used was linear regression. This method was chosen because the reference shows that there is a match between the analysis tool and the variables studied. The sample in this study uses purposive sampling so that the number of samples is 51 companies taken with the selected criteria. The results of the study indicate that profitability can moderate the relationship between corporate social resonance and there is a positive but insignificant influence between corporate social responsibility and firm value. The results of the study reject the theory and the first hypothesis which suggests that there is a significant influence on firm value, this is because some companies during the pandemic did not carry out corporate social responsibility or did not report it on their annual reports, while the results of this study accept the second hypothesis which states that profitability is able to moderate. the influence of corporate social responsibility on company value, this proves the economic relationship in the social contract which explains that the higher the profit, the greater the company's ability to fulfill its social responsibility and gain the trust of its stakeholders, thereby increasing the company's value.

Keywords: Profitability, CSR , Company Value

Referensi

Arma’atush, I., Susyanti, J., & ABS, M. K. (2019). Analisis Kinerja Keuangan dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Bank Go Public. Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Kusumadijaga, Rimba. (2010). Pengaruh CSR terhadap Nilai Perusahaan dengan. Profitabilitas sebagai Variabel Moderating pada Perusahaan

Panggabean, M. R. (2018). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Struktur Modal dan Tax Avoidance terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Yang Masuk Dalam LQ45 di Bursa Efek Indonesia Periode 2011-2017). 26(1), 82–94.

Putri, V. A. R. (2017). Pengaruh Corporate Social Responsibility (CSR) dan Komponen Keuangan terhadap Nilai Perusahaan (Studi kasus pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesian 2013-2015). Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Putra, R. P. (2019). Pengaruh Profitabilitas, Leverage, dan CSR Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI.

Sari, W. A., Handayani, S. R., & Nuzula, N. F. (2016). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Dan Nilai Perusahaan ( Studi Komparatif pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2012-2015 ). Jurnal Administrasi Bisnis (JAB), 39(2), 74–83.

Unduhan

Diterbitkan

2021-12-19

Cara Mengutip

Sari, R., & Febrianti, R. A. (2021). Moderasi Profitabilitas Atas Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan. Jurnal Ilmiah Ekonomi Global Masa Kini, 12(2), 131–135. https://doi.org/10.36982/jiegmk.v12i2.1290

Terbitan

Vol 12 No 2

Bagian

Articles

Lisensi

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