PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013-2015)
Abstract
This study aims to determine the effect of profitability and firm size on corporate value with the disclosure of corporate social responsibility as a moderating variable. In this study the sample used is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015.
The type of data used in this study is secondary data, namely financial statement data, company annual report and stock price data. The measurement of CSR's performance is through its activity report, by scoring the measurement of annual social disclosure report.
Based on the analysis that has been done, obtained the result that profitability has a positive and significant effect on the value of the company. Company size has negative and insignificant effect on firm value. Profitability with corporate social responsibility disclosure as a moderating variable strengthens and significantly affects company value. Firm size with corporate social responsibility disclosure as moderating variable weakens and does not have a significant effect on firm value.