Jurnal Akuntansi dan Keuangan
Vol 9, No 2 (2021): Agustus 2021

MENGHUBUNGKAN CSR RATING, KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN

Imam Nur Hidayat (Universitas Trunojoyo Madura)
Ilham Maulana (Universitas Trunojoyo Madura)
Nurita Andriani (Universitas Trunojoyo Madura)



Article Info

Publish Date
09 Aug 2021

Abstract

Abstract : This research revolves around the effect of company performance, CSR rating on company value by using companies listed on the IDX in 2019, the sample was selected using the purposive sampling method, and got a total of 35 companies as the sample used in the test. The variables used in this study include CSR Rating, Return On Assets and Net Profit Margin as indicators of company performance, Tobin's Q and Price to Book Value as indicators of firm value. SEM-PLS was used as a test tool using WarpPLS 7.0. The variables in this study are transformed formatively into latent variables. The result is that the company's performance has a significant positive effect on firm value, the CSR rating has a positive, weakly significance, and the CSR rating can positively moderate the relationship between company performance and firm value.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...