Hermawan, Sigit and Maf’ulah, Afiyah Nurul (2014) PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI. Jurnal Dinamika Akuntansi, 6 (2). pp. 103-118. ISSN 2502-6224
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Abstract
Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan (ROA) terhadap nilai perusahaan dan menguji pengaruh alokasi biaya corporate social responsibility (CSR) dalam memoderasi hubungan kinerja keuangan terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data dalam penelitian ini menggunakan metode regresi berganda untuk mengetahui pengaruh variabel-variabel yang terkait dalam penelitian. Hasil penelitian adalah secara parsial variabel kinerja keuangan (return on asset) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Selanjutnya secara parsial variabel corporate social responsibility mampu memoderasi hubungan kinerja keuangan terhadap nilai perusahaan. The purpose of this study is to examine the effect of financial performance (ROA) toward the corporate value and to examine the effect of cost allocation of corporate social responsibility (CSR) in moderating the relationships of financial performance toward the corporate value of food and beverage companies listed in Indonesia Stock Exchange (IDX). In the analysis of the data, multiple regression analysis is used to determine the effect of the variables involved in this study. The results of the study show that partially financial performance (Return on Assets) does not significantly affect the corporate value. Furthermore, corporate social responsibility is able to partially moderate the effect of the financial performance relationship toward corporate value.
Item Type: | Article |
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Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Faculty of Economics and Business > School of Accountancy |
Depositing User: | admin eprints |
Date Deposited: | 26 Jul 2017 04:48 |
Last Modified: | 26 Jul 2017 04:48 |
URI: | http://eprints.umsida.ac.id/id/eprint/410 |
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