公司社会责任对具有现代化盈利能力的公司价值的影响,其影响是2014-2018年在印尼证券交易所注册的LQ45集团

Bunga Hati Br Ginting
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引用次数: 0

摘要

本研究旨在以盈利能力为调节变量,确定企业社会责任对企业价值的影响。本研究以2014-2018年期间印尼证券交易所(BEI) LQ45类公司为研究对象。参与这项研究的公司共有45家。样本采用有目的抽样方法,共8家公司。数据检验方法采用线性回归分析和有调节回归分析(MRA)。研究结果表明,企业社会责任对企业价值具有正向影响。盈利能力增强了企业社会责任对企业价值的影响。
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PENGARUH CORPORATE SOCIAL RESPONBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN KELOMPOK LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018
This study aims to determine the effect of corporate social responbility on corporate value by profitability as a moderating variable. This research was conducted on LQ45 category companies on Indonesia Stock Exchange (BEI) period 2014-2018. The population in this study amounted to 45 companies. The sample was chosen by purposive sampling technique, so that the total sample was 8 companies. Data testing method used is linier regression analysis and moderated regression analysis (MRA). The results of this research show that corporate social responbility has positive effect on corporate value. Profitability strengthens the influence of corporate social responsibility on corporate value.
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PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG PENGARUH CORPORATE SOCIAL RESPONBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN KELOMPOK LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 INTELLECTUAL CAPITAL DAN SPIRITUAL CAPITAL TERHADAP BUSINESS PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BANTEN PENGARUH PARTISIPASI ANGGARAN, PARTISIPASI PERENCANAAN STRATEGIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017)
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