Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 5 (2017)

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI

Andriani, Siska (Unknown)
Subardjo, Anang (Unknown)



Article Info

Publish Date
02 Oct 2017

Abstract

ABSTRACTThis research is meant to find out the influence of financial performance to the firm value which ismediated by Corporate Social Responsibility (CSR) to the LQ45 companies which are listed in Indonesia StockExchange. The research approach has been done by using quantitative and the population is all LQ45 companieswhich are listed in Indonesia Stock Exchange in 2012-2015 period, the sample collection technique has been doneby using purposive sampling so 20 LQ45 companies have been selected as samples. The measurement of CSRvariable has been done by using Corporate Social Disclosure Index (CSDI), The measurement of financialperformance has been done by using Return on Assets (ROA) and The measurement of Return on Equity andfirm value has been done by using Price to Book Value (PBV). Based on the result of the hypothesis test, it can beconcluded that financial performance gives direct positive influence to the firm value and the CSR as themoderating variable can strengthen the influence of financial performance to the firm value.Keywords: Return on asset, return on equity, corporate social responsibility, firm value

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...