Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating

Abstract

This research aims to determine the impact of Corporate Social Responsibility on the company’s value in mining companies listed on the Indonesia Stock Exchange. Profitability ratio as a moderating variable in the relationship between corporate social responsibility and company’s value. The sampling technique in this research is nonprobability sampling approach, especially the purposive sampling method which is based on the purpose and consideration or certain criteria of the 38 populations of mining companies listed on the Indonesia Stock Exchange, and 10 mining companies have been selected which fullfill the criteria as research samples. The research results show that corporate social responsibility partially did not affect to Price to Book Value (PBV).