Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi

Abstract

This research aimed to examine the effect of firm size and profit abilities to firm value in manufacture companies listed in Indonesia Stock Exchange. The variables used in this research are profitability as an independent variable, firm size as a control variable, the value of the company as a dependent variable and the disclosure of CSR as a moderator. This study used secondary data in the form of annual financial statements published on the Stock Exchange 2007-2009. The data used in this study were obtained from 87 companies that have published annual reports and CSR reports revealed for 2007-2009. The sample using purposive sampling method. The collected data will be analyzed by first using classical assumption dest before using hypothetic test. Hipotetic testing using in this study using multiple linear regression with F test and t test. The results showed that partially, CSR as moderation able to strengthen profitability on relationship firm value. The higher number of CSR disclosure will strengthen the relationship of the company profit abilities in increasing the company value in the eye of the market.