KEMAMPUAN KINERJA KEUANGAN MEMODERASI PENGARUH CSR DAN STRUKTUR MODAL PADA NILAI PERUSAHAAAN MANUFAKTUR

  • kadek nonik sri wahyuni Magister Akuntansi, Fakultas Ekonomi dan Bisnis Universitar Udayana
  • Dewa Nyoman Badera Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstrak

ABSTRACT

This study aims to determine the influence of Corporate Social Responsibility (CSR) and the Capital Structure on Firm Values Manufacturing Company classified as High and Low Profile with financial as moderating variables. This research, with total population of 132 companies in Indonesia Stock Exchange, using non-probability sampling method, using purposive sampling technique in order to obtain the 10 companies for sample. The analysis showed that the Corporate Social Responsibility effect on the value of the company, while the capital structure does not affect the firm value of the company. The analysis also shows that financial performance is proxied by the ROA was not able to moderate the influence of Corporate Social Responsility and capital structure on the firm value of companies classified as High and Low Profile.

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Diterbitkan
2016-11-19
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SRI WAHYUNI, kadek nonik; BADERA, Dewa Nyoman. KEMAMPUAN KINERJA KEUANGAN MEMODERASI PENGARUH CSR DAN STRUKTUR MODAL PADA NILAI PERUSAHAAAN MANUFAKTUR. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], nov. 2016. ISSN 2337-3067. Tersedia pada: <http://103.29.196.112/index.php/eeb/article/view/20331>. Tanggal Akses: 05 mar. 2026
Bagian
Articles

Kata Kunci

Corporate Social Responsibility, Capital Structure, Financial Perfomance, and Firm Value