Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2018)

Abstract

Disclosure of the implementation of CSR is useful for making financial reports and analyzing the extent to which the company cares about running its business. The higher the level of profitability achieved by the company, the stronger the relationship between social disclosure and company value.  This study aims to determine whether Corporate Social Responsibility influences the value of the company in the coal sector companies listed on the Indonesia Stock Exchange and knows whether profitability can strengthen the effect of Corporate Social Responsibility on the value of the company in coal mining sector companies listed on the Indonesia Stock Exchange This research includes quantitative descriptive research. The population and sample of this study are annual report data and financial reports on financial statements of coal mining sector companies listed on the Indonesia Stock Exchange for the period 2017-2018. The analysis uses path analysis (path analysis) which is assisted by WarpPLS software. Partial Least Square (PLS).The results of the study show that Corporate Social Responsibility has no effect on company value and Profitability as a moderating variable turns out to be able to moderate (strengthen) the relationship of CSR with company value.