公司社会责任对企业价值的影响,其可预测性变量的盈利能力

Yulia Prisselya Hutagalung, Sugih Sutrisno Putra
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引用次数: 0

摘要

本研究旨在确定企业社会责任对企业价值是否具有正向显著的影响,以及盈利能力是否能够强化企业社会责任与企业价值的关系。这种类型的研究使用定量方法。本研究的数据分析技术使用SPSS 25工具。包括经典假设检验、假设检验、回归分析和MRA(有调节回归分析)。研究结果表明,企业社会责任对企业价值没有影响,而盈利能力能够强化企业社会责任与企业价值之间的关系
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING
This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value    
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