PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

  • Ni Made Dwi Ratnadi (Universitas Udayana)
Keywords: Corporate Social Responsibility, Firm Value, Profitability

Abstract

The purposes of this study are to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, and to test the ability of profitability moderating influence CSR disclosure on firm value. The study use data from manufacturing firms annual report that are listed in Indonesian Capital Market for the period 2011-2012. Sample is determined by purposive sampling consisting of 78 observations. Data was analysed by simple regression and residual analysis. The results show that CRS disclosure has positive effect on firm value. Meanwhile the profitability was not able to moderate the effect of CSR disclosure on firm value.
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