PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to analyze the financial performance (as proxied by ROA and ROE)
on firm value and the effect of corporate social responsibility disclosure in relation to
financial performance and firm value. This research uses purposive sampling
technique with sample of 47 manufacturing companies listed on Indonesia Stock
Exchange and 141 monitors from 2014 until 2016. Analysis method using
Moderated Regression Analysis (MRA). The results showed that the Return On
Assets (ROA) have a significant effect on the firm. Return On Equity (ROE) also has
a significant effect on the firm value. Disclosure of Corporate Social Responsibility is
able to moderate the relationship between financial performance (which is proxied
by ROA and ROE) with firm value.