Human Capital as Moderating the Relationship between Corporate Social Responsibility and Company Value in Indonesia Consumption Goods Companies

S. Istikhoroh, P. Priyono, M. R. Ardhiani, Edy Sulistiyawan, Widiar Onny Kurniawan
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Abstract

The motive of this research is to understanding the effect of company Social duty on company value, and knowing whether or not Human Capital can slight the effect of company Social responsibility on firm price. This take a look at makes ue of secondary records obtained from the Indonesia stock trade (IDX) in the form of economic reviews on consumer goods groups in the 2015-2019 length. The information might be analyzed the usage of moderated regression evaluation (Moderated Regression analysis). The effects of this examine found that CSR has no impact on firm price and human capital cannot mild the connection among CSR and firm value.
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人力资本在印尼消费品企业社会责任与企业价值关系中的调节作用
本研究的动机是了解企业社会责任对企业价值的影响,并了解人力资本是否会减弱企业社会责任对企业价格的影响。本研究以2015-2019年消费品集团经济评论的形式从印度尼西亚股票交易(IDX)获得了二次记录。这些信息可以使用适度回归评估(适度回归分析)进行分析。结果表明,企业社会责任对企业价格没有影响,人力资本不能缓和企业社会责任与企业价值之间的关系。
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