UNUD Open Repository

UNUD Open Repository provides access and discovery to the University of Udayana publications and digital collections. It contains digitized and digital version of theses, dissertations, research reports, and articles produced by academic communities in this university.

PENGARUH PROFITABILITAS DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL PEMODERASI

Drs. I Ketut Mustanda, M.M., I Ketut Mustanda (2016) PENGARUH PROFITABILITAS DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL PEMODERASI. E-Journal Manajemen Universitas Udayana, 5. ISSN 2302-8912

[img] Archive
d687dae694156245d769796b34f30070.pdf

Download (347kB)

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran Perusahaan terhadap nilai perusahaan, serta mengetahui peran CSR dalam memoderasi pengaruh hubungan kausal tersebut pada profitabilitas dan ukuran perusahaan terhadap nilai perusahaan partisipan Indonesian Sustainability Reporting Award (ISRA). Penelitian ini mengambil sampel 21 perusahaan selama periode penelitian yaitu tahun 2011-2013 dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah Uji Nilai Selisih Mutlak. Hasil pengujian hipotesis menunjukan bahwa profitabilitas, ukuran perusahaan, dan CSR secara parsial berpengaruh terhadap nilai perusahaan, dimana profitabilitas dan ukuran perusahaan berpengaruh positif sedangkan CSR berpengaruh negatif. Selain itu diperoleh hasil bahwa Profitabilitas secara signifikan berpengaruh positif terhadap Nilai Perusahaan, Ukuran Perusahaan secara signifikan berpengaruh positif terhadap Nilai Perusahaan, dan Corporate Social Responsibility (CSR) secara signifikan berpengaruh negatif terhadap Nilai Perusahaan serta CSR mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan, namun tidak mampu memoderasi pengaruh ukuran perusahaan terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Ukuran Perusahaan, CSR, Nilai perusahaan ABSTRACT The purpose of this study was to determine the significance of the effect on the Company's profitability and the size of the company's value, determine the role of CSR in moderating influence on the company's profitability and the size of the participating companies the value of Indonesian Sustainability Reporting Award (ISRA). This study sampled 21 companies during the study period is 2011-2013 by using purposive sampling method. The analysis technique used is the Absolute Difference Test Value. The test results show that the hypothesis of profitability, company size, and CSR partially affect the value of the company, in which the size of the company's profitability and positive influence whereas CSR negative effect. Additionally result that profitability is significantly positive effect on the value of the Company, Company Size significantly positive effect on Company Values, and Corporate Social Responsibility (CSR) is significantly negative effect on the value of the Company and CSR is able to moderate the effect of profitability on the value of the company, but not able to moderate the effect of company size on the value of the company. Keywords: Profitability, Company Size, CSR, Corporate Value

Item Type: Article
Uncontrolled Keywords: -
Subjects: L Education > L Education (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Education
Depositing User: Mr. Repository Admin
Date Deposited: 07 Jun 2016 21:58
Last Modified: 21 Jun 2016 05:58
URI: http://erepo.unud.ac.id/id/eprint/2604

Actions (login required)

View Item View Item