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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Luh Putu widhiastuti
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Denpasar, Bali, Indonesia
Economics, Econometrics & Finance

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PENGARUH RETURN ON ASSET DAN INTANGIBLE ASSET TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Ni Luh Putu widhiastuti; Made Yenni Latrini
E-Jurnal Akuntansi Vol 11 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the influence of  return on assets and intangible assets on corporate value with corporate social responsibility as a moderating variable. Using 29 companies in banking industry in Indonesia Stock Exchange during 2010-2013 with probability sampling methods. Data was collected through nonbehavioral observation. Data are analyszed using multiple linear regression and moderation analysis regression. Results of statistical t test showed (1) increasing return on asset will increase corporate value, (2) increasing intangible asset will increase corporate value, (3) the disclosure of corporate social responsibility is able to moderate relation of  return on asset and corporate value, (4) the disclosure of corporate social responsibility is unable to moderate relation of  return on asset and corporate value.
Co-Authors Made Yenni Latrini