The purpose of this research is to determine the extent of the influence of dividend policy, profitability, leverage, institutional ownership and firm size on firm value ofmanufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2017-2019. Purposive sampling method is used in this method with total data 50 companies and 150 samples. This study using multiple regression analysis which isprocessed with SPSS 22 program and Microsoft Excel 2019. The results of this studyindicate that profitability and firm size have a significant positive effect on firm value. However, dividend policy, leverage, and institutional ownership has no significant effect on firm value. The implication of this study is the need to increase firm’s profitability and size to increasefirm’s value which will attract investor’s interest to invest.
{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019","authors":"Eistevania Aswie, Elizabeth Sugiarto Dermawan","doi":"10.24912/jpa.v5i1.22372","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22372","url":null,"abstract":"The purpose of this research is to determine the extent of the influence of dividend policy, profitability, leverage, institutional ownership and firm size on firm value ofmanufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2017-2019. Purposive sampling method is used in this method with total data 50 companies and 150 samples. This study using multiple regression analysis which isprocessed with SPSS 22 program and Microsoft Excel 2019. The results of this studyindicate that profitability and firm size have a significant positive effect on firm value. However, dividend policy, leverage, and institutional ownership has no significant effect on firm value. The implication of this study is the need to increase firm’s profitability and size to increasefirm’s value which will attract investor’s interest to invest.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"116 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133135394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kevin Jeonghun Yonathan Jeong, Augustpaosa Nariman
This study aims to determine the effect of corporate social responsibility, dividend policy, company size, and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and the valid data were 46 companies. The data processing technique uses multiple regression analysis assisted by the software Eviews 11 for Windows and Google Sheets. The results of this study indicate that corporate social responsibility and dividend policy have a positive and insignificant effect on firm value. Firm size has no significant effect on firm value. Profitability has a positive and significant effect on firm value. The implication of this research is that the interests of corporate social responsibility, dividend policy, company size, and profitability will increase company value which is something that investors consider to invest.
本研究旨在确定2017-2019年期间在印度尼西亚证券交易所(IDX)上市的制造业公司的企业社会责任、股息政策、公司规模和盈利能力对公司价值的影响。样本采用目的抽样法，有效数据为46家企业。数据处理技术采用多元回归分析，辅以Eviews 11 for Windows和Google Sheets软件。研究结果表明，企业社会责任和股利政策对企业价值有显著的正向影响。企业规模对企业价值的影响不显著。盈利能力对企业价值有显著的正向影响。本研究的含义是企业社会责任、股利政策、公司规模和盈利能力的利益会增加公司价值，这是投资者考虑投资的东西。
{"title":"PENGARUH TANGGUNG JAWAB SOSIAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, PROFITABILITAS TERHADAP NILAI PERUSAHAAN","authors":"Kevin Jeonghun Yonathan Jeong, Augustpaosa Nariman","doi":"10.24912/jpa.v5i1.22373","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22373","url":null,"abstract":"This study aims to determine the effect of corporate social responsibility, dividend policy, company size, and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and the valid data were 46 companies. The data processing technique uses multiple regression analysis assisted by the software Eviews 11 for Windows and Google Sheets. The results of this study indicate that corporate social responsibility and dividend policy have a positive and insignificant effect on firm value. Firm size has no significant effect on firm value. Profitability has a positive and significant effect on firm value. The implication of this research is that the interests of corporate social responsibility, dividend policy, company size, and profitability will increase company value which is something that investors consider to invest.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126849659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to obtain empirical evidence about the effects of intellectual capital, capital structure, and profitability on firm value using managerial ownership asmoderating variable. The sample in this study was selected using purposive sampling method amounted to 53 manufacturing companies listed on the Indonesia Stock Exchange (IDX) on the 2017-2019 period that fit the criteria. This study uses the E-views 11 program to analyze data. The results of this study indicate that profitability has a significant positive effect on firm value, while intellectual capital and capital structure show insignificant results. Besides, it can be concluded that managerial ownership as a moderating variable also cannot moderate the effect of intellectual capital, capital structure, and profitability on firm value. The implication of this research is that good management of the company's assets and funding is needed in order to achieve good corporate value in the eyes of investors.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MANAGERIAL OWNERSHIP SEBAGAI VARIABEL MODERASI","authors":"Gracia Jocelyn Jocelyn, Yanti Yanti","doi":"10.24912/jpa.v5i1.22343","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22343","url":null,"abstract":"The purpose of this study is to obtain empirical evidence about the effects of intellectual capital, capital structure, and profitability on firm value using managerial ownership asmoderating variable. The sample in this study was selected using purposive sampling method amounted to 53 manufacturing companies listed on the Indonesia Stock Exchange (IDX) on the 2017-2019 period that fit the criteria. This study uses the E-views 11 program to analyze data. The results of this study indicate that profitability has a significant positive effect on firm value, while intellectual capital and capital structure show insignificant results. Besides, it can be concluded that managerial ownership as a moderating variable also cannot moderate the effect of intellectual capital, capital structure, and profitability on firm value. The implication of this research is that good management of the company's assets and funding is needed in order to achieve good corporate value in the eyes of investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122952785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABC currently uses the Article 21 net income tax withholding method, where the burden of Article 21 Income Tax is borne by the company as well as allowances which include food allowances, pulses, transportation to add to take home pay, which causes Article 21 Income Tax to be large. The analysis technique used in this study is a comparative descriptive method. The results of this study indicate that the income tax planning effort 21 that can be done by PT ABC in achieving income tax savings in article 21 is to use the PPh 21 planning with the gross up method. The value of PPh 21 savings at PT. ABC if the company applies the gross up method is 0.06%, which means that the lower the effective tax rate, the lower the taxes it will bear.
{"title":"ANALISIS PERENCANAAN PPh 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PPh BADAN PT ABC","authors":"Veronica Veronica, P. H. Wijaya","doi":"10.24912/jpa.v5i1.22175","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22175","url":null,"abstract":"\u0000 ABC currently uses the Article 21 net income tax withholding method, where the burden of Article 21 Income Tax is borne by the company as well as allowances which include food allowances, pulses, transportation to add to take home pay, which causes Article 21 Income Tax to be large. The analysis technique used in this study is a comparative descriptive method. The results of this study indicate that the income tax planning effort 21 that can be done by PT ABC in achieving income tax savings in article 21 is to use the PPh 21 planning with the gross up method. The value of PPh 21 savings at PT. ABC if the company applies the gross up method is 0.06%, which means that the lower the effective tax rate, the lower the taxes it will bear. \u0000","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123918300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to obtain empirical evidence regarding the effect of liquidity, profitability, firm size and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 76 samples from manufacturing companies selected by purposive sampling method. The data used are secondary data in the form of financial reports. Data processing in this study using the E-views 10.0 program. The results of this study indicate that liquidity have negative and significant effect on capital structure, profitability have negative and significant effect on capital structure, firm size have positive and significant effect on capital structure, and asset structure have negative and significant effect on capital structure. For future research, it is recommended to adding other independent variables, extending the research period, and increase the company's sector.
{"title":"PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL","authors":"Bjorn Patrick Ibrahim, Tony Sudirgo","doi":"10.24912/jpa.v5i1.22166","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22166","url":null,"abstract":"This research aims to obtain empirical evidence regarding the effect of liquidity, profitability, firm size and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 76 samples from manufacturing companies selected by purposive sampling method. The data used are secondary data in the form of financial reports. Data processing in this study using the E-views 10.0 program. The results of this study indicate that liquidity have negative and significant effect on capital structure, profitability have negative and significant effect on capital structure, firm size have positive and significant effect on capital structure, and asset structure have negative and significant effect on capital structure. For future research, it is recommended to adding other independent variables, extending the research period, and increase the company's sector. \u0000 ","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123068470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to obtain empirical evidence regarding the influence of tangibility, profitability, and business risk on capital structure with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample in this study was taken by purposive sampling method with a sample size of 258 data. This study uses multiple regression analysis and moderated regression analysis assisted by using EViews 11 Student Lite and Microsoft Excel 2010. The results of this study are tangibility and profitability have a positive and significant effect on capital structure, business risk has no significant effect on capital structure, firm size as a moderating variable weakens the positive relationship between tangibility and capital structure, firm size as a moderating variable weakens the positive relationship between profitability and capital structure, firm size as moderating variable cannot moderate the relationship of business risk on capital structure. The implication of this research is there is a need for proper composition of debt and equity in the company's financial in order to achieve a good and optimal capital structure.
{"title":"ANALISIS DETERMINAN CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI","authors":"C.-Y. Cynthia, Yanti Yanti","doi":"10.24912/jpa.v5i1.22339","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22339","url":null,"abstract":"This study aims to obtain empirical evidence regarding the influence of tangibility, profitability, and business risk on capital structure with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample in this study was taken by purposive sampling method with a sample size of 258 data. This study uses multiple regression analysis and moderated regression analysis assisted by using EViews 11 Student Lite and Microsoft Excel 2010. The results of this study are tangibility and profitability have a positive and significant effect on capital structure, business risk has no significant effect on capital structure, firm size as a moderating variable weakens the positive relationship between tangibility and capital structure, firm size as a moderating variable weakens the positive relationship between profitability and capital structure, firm size as moderating variable cannot moderate the relationship of business risk on capital structure. The implication of this research is there is a need for proper composition of debt and equity in the company's financial in order to achieve a good and optimal capital structure.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129705807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research was conducted to comprehend the influence of liquidity, firm size and leverage in regard to cash holding towards manufacturing industry, which registered on Indonesian Stock Exchange (BEI) in 2017-2019 period. The samples being utilized in this research are originated from 77 manufacturing industry. The methodology of this research is done by using secondary data gathered, as being cited from Indonesian Stock Exchange (BEI), that prepared with using fixed effect model, multiple linear regression analysis and Eviews version 11.0 software. The result of the analysis study shown that the influence of liquidity has brought significant positive effect with respect to cash holding, whereas firm size and leverage was influencing negatively to cash holding as parameters were not significantly and heavily affecting in negative way respectively.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI","authors":"Daniel Puji, Herlin Tundjung","doi":"10.24912/jpa.v5i1.22371","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22371","url":null,"abstract":"The purpose of this research was conducted to comprehend the influence of liquidity, firm size and leverage in regard to cash holding towards manufacturing industry, which registered on Indonesian Stock Exchange (BEI) in 2017-2019 period. The samples being utilized in this research are originated from 77 manufacturing industry. The methodology of this research is done by using secondary data gathered, as being cited from Indonesian Stock Exchange (BEI), that prepared with using fixed effect model, multiple linear regression analysis and Eviews version 11.0 software. The result of the analysis study shown that the influence of liquidity has brought significant positive effect with respect to cash holding, whereas firm size and leverage was influencing negatively to cash holding as parameters were not significantly and heavily affecting in negative way respectively.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129877771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the effect of intellectual capital, profitability, capital structure and company size as control variables on company value in the manufacturing sector listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2016. The results of this study indicate that Intellectual Capital and Profitability have a significant effect on firm value while the capital structure has no significant influence on firm value. The implication of this research is the need for improvement in increasing profitability and monitoring the intellectual capital in company'sorder to increase company value and send positive signals to investors.
本研究旨在确定智力资本、盈利能力、资本结构和公司规模作为控制变量对2017-2019年在印度尼西亚证券交易所上市的制造业公司价值的影响。样本采用目的抽样法，有效数据为71家企业。数据处理技术采用多元回归分析，辅以Windows 20版SPSS (Statistical Product and Service Solution)软件和Microsoft Excel 2016。研究结果表明，智力资本和盈利能力对企业价值有显著影响，而资本结构对企业价值无显著影响。本文的研究表明，为了提高公司的价值，向投资者传递积极的信号，需要提高公司的盈利能力和对智力资本的监控。
{"title":"PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN","authors":"Cellin Lucky, Hendang Tanusdjaja","doi":"10.24912/jpa.v5i1.22165","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22165","url":null,"abstract":"This research aims to determine the effect of intellectual capital, profitability, capital structure and company size as control variables on company value in the manufacturing sector listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2016. The results of this study indicate that Intellectual Capital and Profitability have a significant effect on firm value while the capital structure has no significant influence on firm value. The implication of this research is the need for improvement in increasing profitability and monitoring the intellectual capital in company'sorder to increase company value and send positive signals to investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126332538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims at how the effect of sales growth and leverage toward firm value, and the role of the audit committee and independent commissioner on firm value in trading and service companies listed on the Indonesia stock exchange during 2017-2019. The sample was selected by purposive sampling method and valid data were 29 companies from 154 companies. Data Processing techniques use the Eviews 11 (Econometric Views) for Windows and Microsoft Excel 2019 program. The results of this research indicate that sales growth and leverage have a positive and insignificant effect toward firm value, while the audit committee and independent commissioners have a negative and insignificant effect on firm value. The implication of this research is the need for for other factors to support else sales growth and leverage to influence firm value and the need for an increased the role of audit committee and independent commissioners to increase firm value which will provide a good signal for investors.
本研究旨在研究2017-2019年期间在印度尼西亚证券交易所上市的贸易和服务公司的销售增长和杠杆对公司价值的影响，以及审计委员会和独立专员对公司价值的作用。样本采用目的抽样法，有效数据为154家企业中的29家。数据处理技术使用Eviews 11 (Econometric Views) for Windows和Microsoft Excel 2019程序。研究结果表明，销售增长和杠杆对企业价值的影响为正且不显著，审计委员会和独立专员对企业价值的影响为负且不显著。本研究的含义是需要其他因素来支持其他销售增长和杠杆来影响公司价值，需要增加审计委员会和独立专员的作用来增加公司价值，这将为投资者提供一个良好的信号。
{"title":"PENGARUH SALES GROWTH, AUDIT COMMITTEE, KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN","authors":"Vincentius Harisanto, Widyasari Widyasari","doi":"10.24912/jpa.v5i1.22376","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22376","url":null,"abstract":"This research aims at how the effect of sales growth and leverage toward firm value, and the role of the audit committee and independent commissioner on firm value in trading and service companies listed on the Indonesia stock exchange during 2017-2019. The sample was selected by purposive sampling method and valid data were 29 companies from 154 companies. Data Processing techniques use the Eviews 11 (Econometric Views) for Windows and Microsoft Excel 2019 program. The results of this research indicate that sales growth and leverage have a positive and insignificant effect toward firm value, while the audit committee and independent commissioners have a negative and insignificant effect on firm value. The implication of this research is the need for for other factors to support else sales growth and leverage to influence firm value and the need for an increased the role of audit committee and independent commissioners to increase firm value which will provide a good signal for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"569 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123925477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to gain empirical evidence about the effect of profitability, leverage, and institutional ownership on firm value moderated by corporate social responsibility (CSR) in property and real estate companies listed in Indonesia Stock Exchange for 2017-2019. This research used 120 samples of property and real estate companies selected through purposive sampling technique. The data used are secondary data in the form of company annual reports. The data are processed using Eviews version 11. The results of this research indicate that profitability has no effect on firm value, leverage has a positive effect on firm value, institutional ownership has no effect on firm value, CSR is unable to moderate the effect of profitability on firm value, CSR weakens the effect of leverage on firm value, and CSR is unable to moderate the effect of institutional ownership on firm value.
{"title":"PENGARUH FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING","authors":"Stefanie Stefanie, Widyasari Widyasari","doi":"10.24912/jpa.v5i1.22388","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22388","url":null,"abstract":"The purpose of this research is to gain empirical evidence about the effect of profitability, leverage, and institutional ownership on firm value moderated by corporate social responsibility (CSR) in property and real estate companies listed in Indonesia Stock Exchange for 2017-2019. This research used 120 samples of property and real estate companies selected through purposive sampling technique. The data used are secondary data in the form of company annual reports. The data are processed using Eviews version 11. The results of this research indicate that profitability has no effect on firm value, leverage has a positive effect on firm value, institutional ownership has no effect on firm value, CSR is unable to moderate the effect of profitability on firm value, CSR weakens the effect of leverage on firm value, and CSR is unable to moderate the effect of institutional ownership on firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"56 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133878956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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