PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)
Abstract
This research is aimed at testing the influences of profitability, the size of company and managerial ownership towards the value of company with the Corporate Social Responsibility disclosure as the moderating variable on manifacturing companies listed in the Indonesian Stock Exchange Year 2013-2015. This research uses secondary data which is obtained from the annual report. This research uses purposive sampling method, which takes 65 companies as the samples. The testings include: multiple regression, moderation regression analysis (MRA) with the result of SPSS of 23,0. The results of the research: 1) profitability negatively affects to the value of company, 2) the size of company negatively affects the value of company, 3) managerial ownership does not affect the value of company, 4) corporate social responsibiity disclosure positively affects the value of company, 5) corporate social responsibiity disclosure is not a moderating variable in the influence of profitability towards the value of company, 6) corporate social responsibiity disclosure is not a moderating variable in the influence of the size of company towards the value of company, and 7) corporate social responsibiity disclosure is not a moderating variable in the influence of managerial ownership towards the vaue of company.
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