PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DARI PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Abstract
This study aims to examine the effect of profitability on company value with Corporate Social Responsibility and Good Corporate Governance as moderation variables in manufacturing companies listed in Indonesia Stock Exchange period 2013-2015. The independent variables tested in this study consist of profitability. The dependent variable in this study is company value. While the moderation variables used in this research are Corporate Social Responsibility and Good Corporate Governance are proxied by independent commissioner, managerial ownership, institutional ownership, and audit committee.
The sampling technique used in this research is purposive sampling. With this method, the researcher used the sample amounted to 83 data. The method of data analysis is using IBM Statistical Package software for Social Science (SPSS) Statistic Version 16.0.
The result shows that profitability has a significant positive effect on the value of the company with a significance level of 0.000 and institutional ownership is able to strengthen the significant positive effect of profitability on company value with a significance level of 0.041. While CSR (Corporate Social Responsibility), independent commissioner, managerial ownership, and audit committee unable to reinforce the significant positive effect of profitability on company value.
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