scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

GANEC SWARA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 813
Author(s):  
NI LUH LAKSMI RAHMANTARI
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Annual Report ◽  
Company Size ◽  
Significant Positive Effect ◽  
Company Value ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

      This study aims to (1) analyze the effect of Corporate Social Responsibility on firm value, (2) analyze company size on firm value, (3) analyze profitability on firm value, (4) analyze company size in moderating the relationship between Corporate Social Responsibility towards Firm value (5) analyzes profitability in moderating the relationship between Corporate Social Responsibility and firm value. Firm value is influenced by Corporate Social Responsibility, company size, and profitability. This study uses Analysis Moderated Regression with SPSS for Windows 25.0. The sample in this study used eight pharmaceutical companies listed on the Indonesia Stock Exchange. Using the annual report (annual report) with a span of 2014-2017. The results of the research obtained are (1) Corporate Social Responsibility has a significant positive effect on firm value, (2) Firm size has a significant positive effect on firm value, (3) Profitability has a significant negative effect on firm value, (4) Firm size is unable to moderate the relationship. between Corporate Social Responsibility (CSR) and company value, (5) Profitability is not able to moderate the relationship between Corporate Social Responsibility (CSR) and firm value. The findings of this study are expected to be able to provide an understanding that companies are more open to social and environmental responsibility information with more updated measurements and are based on GRI 4. Then companies need to also look at technical fundamentals, meaning that they look more at the long-term side and not only the short-term side in increasing company value

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Moderating Variable Pada Perusahaan Manufaktur di BEI

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 736-745
Author(s):  
Mipo Mipo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Significant Positive Effect ◽  
Moderate Correlation ◽  
Company Value ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze factors that influence company value and then to test the influence of corporate social responsibility on company value. The variables examined in this study are independent variable consisted of profitability, leverage, and company size. The dependent variables that used are company value and corporate social responsibility as a moderating variable.The population that used in this research is the manufacturing industries listed in 2016-2020 consisted of 143 companies. This study has 23 companies as sample that chosen based on the purposive sampling method. Data analysis technique used is multiple linear regression analysis using SPSS v25 application.The results of this study indicate that partially profitability had a significant positive effect on company value. Meanwhile, leverage and company size had no effect on company value. On the other side partially corporate social responsibility had a significant positive effect on company value. As moderating variable corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.The conclusion of this researh is partially profitability and corporate social responsibility had significant positive effect on company value. While the variables of leverage and company size did not. And then corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.

scholarly journals Determinants of Corporate Value and Corporate Social Responsibility

2021 ◽  
Vol 11 (1) ◽  
pp. 89-99
Author(s):  
Fetri Setyo Liyundira ◽  
M. Wimbo Wiyono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Manufacturing Companies ◽  
Company Value ◽  
Prospective Buyer ◽  
Independent Variable ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

This study was designed using the profitability variable as the independent variable, and firm value as the dependent variable, while corporate social responsibility as the moderating variable. Basically, the value of the company is one aspect that is quite important in the world of investment. Because company value can be interpreted as the price a prospective buyer is willing to pay if the company is sold (Husnan, 2000: 7). The significant effect of profitability on firm value is in line with the signal theory (signaly theory). Profitability is a signal in the form of information stating that the company is better than other companies. Profitability is also able to reduce information asymmetry, because profitability is reliable financial information and will reduce uncertainty about the company's future prospects. Corporate Social Responsibility (CSR) has a positive effect on the relationship between profitability and firm value in manufacturing companies in the period 2013-2015. This shows that the existence of CSR is still able to strengthen the relationship between the effect of profitability on firm value

scholarly journals Influence of Corporate Governance on Firm Value Through Intellectual Capital and Corporate Social Responsibility

2019 ◽  
Vol 9 (4) ◽  
pp. 148
Author(s):  
Zainab Masitha ◽  
Djuminah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Negative Effect ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

This study aims to find out empirical evidence about the influence of corporate governance on firm value through intellectual capital and corporate social responsibility. The sample used in this study amounted to 123 manufacturing companies listed on the Indonesia Stock Exchange continuously during the period 2015-2017 using purposive sampling technique. This study uses quantitative methods with secondary data obtained from annual reports that have been published by the Indonesia Stock Exchange during the period 2015-2017, which can be accessed through www.idx.co.id. Data analysis in this study uses Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The results showed that the board of commissioners had a significant negative effect on intellectual capital and had a significant positive effect on corporate social responsibility. Board of Commissioners has a significant positive effect on intellectual capital and has a significant negative effect on corporate social responsibility. The board of commissioners, audit committees, intellectual capital and corporate social responsibility have a positive and significant effect on firm value. Intellectual capital is not able to mediate the relationship between the board of commissioners and firm value, as well as the relationship of the audit committee to firm value. CSR is not able to mediate the relationship between the board of commissioners and firm value and the relationship between the audit committee and firm value.

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 Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuliusman Yuliusman ◽  
Indra Lila Kusuma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 21 ◽  
Author(s):  
Leni Yuliyanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective  of  this  research was to discover  the  effects  of  Good Corporate Governance(CGC)  and  Corporate  Social  Responsibility  (CSR)  disclosure  on  firm  value.  This  studyemployed a descriptive-verifying method. The population in this study was the companies listedin  the  IICGP ranking,  selected  through  purposive  sampling  technique.  The  data  collectiontechnique  utilized  documentation  study  with  descriptive  analysis  technique  and  classicalassumption tests;  F test  and t  test.  The results  of  the study demonstrated that  GCG gavesignificant positive effect on firm value, CSR disclosure gave significant positive effect on firmvalue, as well as GCG and CSR disclosure gave significant positive effect on firm value.

scholarly journals PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING)

2020 ◽  
Vol 11 (2) ◽  
pp. 162-176
Author(s):  
Reistiawati Utami ◽  
Meina Wulansari Yusniar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The company maintains its existence by maintaining the company's financial performance and establishing its good relations to its stakeholders. Islamic Corporate Social Responsibility (ICSR) and Good Corporate Governance (GCG) are forms of corporate responsibility towards its stakeholders. This study aims to analyze the effect of disclosures of ICSR and GCG on the Company Profitability and the Company Value through Company Profitability.The proxy variables used are the ISR Index (Islamic Social Reporting), the GCG Index sourced from KNKG and OJK, ROE and PBV. Companies chosen as the sample of research are those included in JII  for the period 2016 - 2018. Data analysis and hypothesis testing were conducted through the Mediation effect Regression technique by using the SEM - PLS algorithm generated by Smart PLS 3.0 software.The results showed that (1) ICSR had a negative and insignificant effect on Company Financial Performance, (2) ICSR had a negative insignificant effect on Company Value, (3) GCG had a significant positive effect on Company Financial Performance, (4) GCG had a positive and significant effect on Company Value,(5) Financial Performance had a significant  and positive  effect on Company Value,(6) Financial Performance could not mediate the relationship of ICSR influence on Company Value, and (7) Financial Performance could mediate the relationship of GCG influence towards Company Value.

scholarly journals EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND CORPORATE GOVERNANCE ON COMPANY VALUE

2019 ◽  
Vol 5 (1) ◽  
pp. 95
Author(s):  
Ati Kushariani ◽  
Rifki Ananda ◽  
M. Rizky Riandi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Company Value ◽  
Corporate Social ◽  
Positive Effect

<p>This study aims to determine the effect of corporate social responsibility, profitability, and the corporate governance on company value. The sample consisted of 14 mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sample was selected based on the purposive sampling method, and the data used in this study was secondary data. The method used in this study uses multiple linear regression. Based on the results of this study it can be concluded that corporate social responsibility does not influence on company value; profitability has a significant positive effect on company value; institutional ownership has a significant positive effect on company value; managerial ownership does not effects company value; and independent commissioners have a significant positive effect on company value.</p>

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

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

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