PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI
Abstract
This research aims to excamine the influence of financial performance on
firm value with good corporate governance and corporate social responsibility as
moderating variable. The object on his research is manufacturing companies was
listed in Indonesian Stock Exchange in 2012-2016. This research uses sampling
technique that is using purposive sampling so that 110 samples in Manufacture
Companies listed in Indonesia Stock Exchange year 2012-2016. The method of
analysis of this study using Moderated Regression Analysis (MRA) using an
analysis tool that is SPSS 21.
The results of this study states that: financial performance has positive
influence to firm value, financial performance with good corporate governance as
moderating variable has not influence to firm value. Meanwhile financial
performance with corporate social responsibility as moderating variable has
positive influence to firm value.