scholarly journals Corporate Social Responsibility Dalam Value Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating

2019 ◽  
Vol 3 (1) ◽  
pp. 57-66
Author(s):  
Muuchamad Taufiq
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
External Data ◽  
Company Value ◽  
Corporate Social

This study aims to determine whether the Corporate Social Responsibility affect the value of the company to profitability and the size of the company as variable moderang. This study is based on the theory that the rise and fall in value is influenced by the reporting company's Corporate Social Responsibility towards the public and variable proritabilitas well as the size of company that is considered capable of affecting the value of the company as Corporate Social Responsibility reporting to company value decreases and increases. This research is a quantitative research in the form of hypothesis testing. The method used in this research is descriptive statistical methods, this study uses an external data source with secondary data obtained from the financial statements issued by companies listed on the Indonesian Stock Exchange (BEI),. The test in doing this research is the analysis of test data and test hypotheses and test the significance of studies using multiple linear regression. The results showed Corporate Social Responsibility positive effect on firm value with significance 0.012. Profitability as a moderating variable 1 does  affect the Corporate Social Responsibility and the value of the company the significance value of 0.048. The size of the company as a moderating variable 2 is considered a positive influence on Corporate Social Responsibility and the value of the company with a significance value of 0.049. This research is consistent with prior research as explained in the discussion.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

scholarly journals Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dimoderasi Oleh Corporate Social Responsibility:

2019 ◽  
Vol 1 (1) ◽  
pp. 487-503
Author(s):  
Shabran Jamil ◽  
Erinos NR ◽  
Mayar Afriyenti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Company Value ◽  
Corporate Social ◽  
The Relationship

This study aims to find empirical evidence regarding the relationship between institutional ownership and company value which is moderated by corporate social responsibility (CSR). The population in this study were 48 property and real estate companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 35 companies. The data used is secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). The testing in this study was conducted with moderated regression analysis (MRA). The results show that institutional ownership has no effect on corporate value and Corporate Social Responsibility (CSR) has not been able to moderate the moderation between institutional ownership and firm value.

scholarly journals The Effect of Corporate Social Responsibility, Investment Opportunity Set, Leverage, And Size of Companies on Corporate Value

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Sely Megawati Wahyudi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Investment Opportunity ◽  
Company Value ◽  
Investment Opportunity Set ◽  
Corporate Social

This study aims to examine and examine the effect of Corporate Social Responsibility, Investment Opportunity Set, Leverage, and Firm Size on Firm Value. The data used in this study are secondary data in the form of financial statements of each Property and Real Estate company that are reported to the IDX from 2016 - 2018 sourced from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id Analysis of the data used in this research is multiple regression analysis. The results of this study are the Corporate Social Responsibility and Investment Opportunity Set has no significant effect on Company Value and Leverage and Firm Size significantly influence the Value of the Company.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Wahyuni Wahyuni ◽  
I Nyoman Nugraha A P ◽  
Siti Aisyah Hidayati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Positive Influence ◽  
Test Method ◽  
Purposive Sampling ◽  
Company Value ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017.  Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

scholarly journals ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS’Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 13 (1) ◽  
pp. 8-22
Author(s):  
Rizky Fitria Wisti ◽  
Vince Ratnawati ◽  
Rheny Afriana Hanif ◽  
Fajar Odiatma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Total Sample ◽  
Tax Planning ◽  
Service Companies ◽  
Company Value ◽  
Data Tracking ◽  
Corporate Social

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.  

scholarly journals PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI

2020 ◽  
Vol 7 (2) ◽  
pp. 73
Author(s):  
Arifin Hamsyah Mukti ◽  
Beni Suhendra Winarso
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Structure ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Sources ◽  
Corporate Social

The purpose of this study was to investigate effect of profitability and capital structure with variable corporate social responsibility as moderation. The sampling technique in this study using purposive sampling method. The type of data this research is quantitative research with data sources used in the study is secondary data. The result of this research that positively affects the profitability of the company’s value, capital structure does not affect the value of the company, CSR moderating influence on the value of the company’s profitability, and CSR does not moderate the affect of capital structure on firm value

scholarly journals Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan

2020 ◽  
Vol 30 (12) ◽  
pp. 3252
Author(s):  
Putu Purnama Dewi ◽  
I Putu Edward Narayana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Positive Influence ◽  
Environmental Cost ◽  
Green Accounting ◽  
Positive Direction ◽  
Beta Coefficient ◽  
Corporate Social

The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0.011 with a positive beta coefficient value of 0.210. Keywords: Green Accounting; Profitability; Corporate Social Responsibility;  Firm Value.

Agresivity of Taxes with Aggressivity of Financial Statements on Disclosure of Corporate Social Responsibility

2019 ◽  
Vol 118 (6) ◽  
pp. 6-12
Author(s):  
Ali Sandy Mulya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Literature Study ◽  
Quantitative Research Methods ◽  
Tax Aggressiveness ◽  
Corporate Social

Objective: This study aims to analyse the relevance of tax aggressiveness with the aggressiveness of financial statements, and their influence on disclosure of Corporate Social Responsibility (CSR) and the application of taxation in mining companies listed in Indonesian Stock Exchange (IDX). Design / Methodology: The method used in this study is quantitative research methods, the analysis used is descriptive and regression analysis. The data collection method used is documentation and literature study. The research data consists of secondary data, secondary data obtained from electronic publications accessed via the internet. The analytical method used in this research is the analysis of the path using WarpPLS software version 5.0 and SPSS 22 were run with the computer media.

scholarly journals The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 97-101
Author(s):  
Volta Diyanto ◽  
Riska Natariasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value.

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