PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Abstract
The purpose of this study was to examine the effect of Corporate Social Responsibility and Good Corporate Governance on Firm Values with Profitability as a moderating variable, study on Manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2016 Period. The study used sampling techniques that used purposive sampling method so that it obtained 191 samples from 64 manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2016 period. The analytical method of this study uses the Moderated Regression Analysis (MRA) using the SPSS 21 software. The results of this study state that: Corporate social responsibility has a significant positive effect on firm value, Good corporate governance proxied by independent commissioners has a significant positive effect on firm value, Good corporate governance proxied by audit committees has a significant positive effect on firm value, Good corporate governance Proxy with managerial ownership has a significant positive effect on firm value. Corporate social responsibility has a significant positive effect on firm value with profitability as a moderating variable. Good corporate governance proxied by independent commissioners has a significant positive effect on firm value with profitability as a moderating variable, Good corporate governance proxied by the audit committee has a significant positive effect on the value of the company with profitability as a moderating variable, Good corporate g overnance proxied by managerial ownership has a significant positive effect on firm value with profitability as a moderating variable.