Peran Corporate Social Responsibility Dalam Memoderasi Pengaruh Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)

Abstrak

The objective of the research was to reveal the role of corporate social responsibility (CSR) in moderating the effect of profitability proxied by return on asset (ROA) and return on equity (ROE) to the corporate value among the companies listed in indonesian stock exchange in the period of 2017 - 2021. the samples were taken by using purposive sampling. the toal samples were 30 companies and it gained 150 data observation. the analysis applied was moderation regression analysis, by using a software of SPSS v25. based on the analysis, the profitability proxied by ROA and ROE has a positive and significant effect on the corporates' value. CSR could not moderate the profitability effect proxied by ROA and ROE. the result of the research entirely support the signal theory on explanation of the profitability effect on the corporate value.

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