Profitabilitas, Corporate Social Responbility dan Kinerja Keuangan terhadap Nilai Perusahaan Dimoderasi oleh Ukuran Perusahaan

Abstract

This study aims to determine how big the discussion of the influence of profitability, disclosure of corporate social responsibility and financial performance on firm value with firm size as a moderating variable in manufacturing companies in 2015-2019. The method of data collection is through ICMD and BEI sites and literature studies. The analytical method used is multiple regression analysis. The results obtained based on the partial test (t test) obtained: (a) Profitability partially has a significant effect on firm value (b) CSR partially has a significant effect to firm value (c) partially significant effect on firm value (d) profitability, CSR and firm performance partially significant effect on firm value (e) profitability partially has a significant effect on firm value with firm size as a moderating variable (f ) CSR partially has a significant effect on firm value with firm size as a moderating variable (g) firm performance partially has a significant effect on firm value with firm size as a moderating variable (h) profitability, CSR and performance The company's work partially has a significant effect on firm value with firm size as a moderating variable. Finally, the author suggests that the Manufacturing Company can maximize every existing management division so that the company's performance becomes better and is ogled by investors and potential investors.