PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI
Abstract: The
main purpose company
is to improve
the company. Firm value
affected financial performance as
measured by the profitability. CSR allegedly moderate
relation of financial performance of
the firm value.
In 2010-2012 manufacturing
companies indicate level of
PDB in highest
position, but its
trade volume is
in lowest position. Research
is aimed to
know influence on
the company financial performance
and knowing disclosure
of CSR to
strengthen influence of financial
performance against value
of companies. The sample
of this research
uses a manufacturing
company listings on IDX in 2010-2012. Technique of data analysis in this study uses the classic assumption
and moderation MRA.
The results showed
that financial performance does not affect value of the company due to
the global crisis of 2008 and government's policy in 2012. CSR does not strengthen influence
of the financial
performance of the
company's value since CSR is required to do activities of the
company.
Keywords: financial performance
(ROA), corporate social responsibility (cost allocation), firm
value (Tobin’s Q)
Penulis: NITA TRI WIDYAWATI, AGUNG
LISTIADI
Kode Jurnal: jpmanajemendd141053
