Article Per Year (5 Year)
p-Index From 2019 - 2024
2.036
P-Index
This Author published in this journals
All Journal MEDIA BINA ILMIAH Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Nusantara Hasana Journal MULTIPLE: Journal of Global and Multidisciplinary JAMIN
Andiana, Baiq Dewi Lita
Universitas Islam Al-Azhar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Corporate Social Responsibility Sebagai Pemediasi Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Baiq Dewi Lita Andiana
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6087

Abstract

This study aims to obtain evidence of the role of CSR in mediating the relationship between firm size, profitability and leverage with firm value. The research was conducted on companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The method of determining the sample used is a purposive sampling technique. The number of samples obtained were 31 companies with a total of 124 observations in a 4 year time series. The analysis technique used is path analysis. The results of this study indicate that the firm size variable has a negative effect, the profitability and leverage variables have a positive effect, and the CSR variable has no effect on firm value. As for the direct influence on CSR, there are no variables that have a significant effect. Based on the results of this analysis, it is also found that CSR is not able to mediate the relationship between company size, profitability, and leverage with firm value in LQ45 index companies. The results of this research are to enrich knowledge and are used as a reference in investment and capital market courses, for management to be used as material for consideration in making improvements or enhancing company performance. As for investors, these results can be used as a reference before making investment decisions. Kata kunci: Ukuran, Profitabilitas, Leverage, CSR, Nilai
Co-Authors Ahmad Suhendri Atmayanti, Tati Fathurrahman Fathurrahman Halpiah, Halpiah Laili Hurriati Lale Fatma Yulia Ningsih Mimi Cahayani Muhammad Habibullah Aminy Putra, Hery Astika Rosadi, Narita Amni Rosita Sayuti Sayuti Sayuti, Muhamad Suhardi Ansor Toni Ariwijaya Triana Lidona Aprilani Ulfah, Baiq Rizka Milania Vici Handalusia Husni Zulfikar Ardiansyah