PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABLITAS SEBAGAI VARIABEL MODERATING PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2016

Wildan Zain Fuady, Anny Widiasmara, Maya Novitasari

Abstract


This study aims to empirically prove the influence of Corporate Social Responsibility, and Company Size on Company Value with Profitability as a Moderating Variable. The population in this study is the mining company period 2013-2016. The sample selection in this study uses a purposive sampling method with established criteria obtained by 9 companies for 4 years so that the total sample used is 36 data. The type of data used is secondary data obtained from annual reports in the 2013-2016 period. This hypothesis is tested using descriptive test, statistical test, classic assumption test and multiple linear analysis. The results showed that partially Corporate Social Responsibility and Company Size did not significantly influence Company Value. Profitability as a moderating variable does not moderate the effect of Corporate Social Responsibility and Company Size on Company Value.
Keywords: Corporate Social Responsibility, Company Size, Company Value, Profitability

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References


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