E-Jurnal Manajemen Universitas Udayana
Vol 6 No 2 (2017)

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERTAMBANGAN

Dea Putri Ayu (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UDAYANA)
Anak Agung Gede Suarjaya (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UDAYANA)



Article Info

Publish Date
09 Feb 2017

Abstract

The purpose of this study was to analyze : (1) The effect of profitability on CSR. (2) Effect of profitability and CSR on firm value. (3) The effect of the profitability on the firm value through CSR. Population studied is the mining company listed in the Indonesia Stock Exchange (BEI) 2010-2014. The sampling technique that used saturated sampling techniques and obtained as many as 24 companies with a total of 120 observations. This study using non-participant observation method taken from annual report and financial statement of companies. The analysis technique used is path analysis (path analysis). The results of this study are : (1) Profitability proven significant positive effect on CSR. (2) Profitability and CSR proven significant positive effect on firm value. (3) Profitability significantly positive effect on the value of the company through CSR. This syudy shows that CSR is able to mediate the effect of profitability on firm value.

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Journal Info

Abbrev

Manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

E-Jurnal Manajemen (ISSN 2302-8912) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. E-Jurnal Manajemen editor receives scientific articles business strategy and ...