MENGHUBUNGKAN CSR RATING, KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN

Autor:	Imam Nur Hidayat, Ilham Maulana, Nurita Andriani
Rok vydání:	2021
Předmět:	Nonprobability sampling Return on assets Business administration Enterprise value Value (economics) Profit margin P/B ratio Corporate social responsibility Sample (statistics) Business
Zdroj:	Jurnal Akuntansi dan Keuangan. 9:69
ISSN:	2716-022X 2301-4717
DOI:	10.29103/jak.v9i2.3765
Popis:	This research revolves around the effect of company performance, CSR rating on company value by using companies listed on the IDX in 2019, the sample was selected using the purposive sampling method, and got a total of 35 companies as the sample used in the test. The variables used in this study include CSR Rating, Return On Assets and Net Profit Margin as indicators of company performance, Tobin's Q and Price to Book Value as indicators of firm value. SEM-PLS was used as a test tool using WarpPLS 7.0. The variables in this study are transformed formatively into latent variables. The result is that the company's performance has a significant positive effect on firm value, the CSR rating has a positive, weakly significance, and the CSR rating can positively moderate the relationship between company performance and firm value.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::0e3e003080d2cd3f1857a5737a00c0cb https://doi.org/10.29103/jak.v9i2.3765 Zobrazit plný text záznamu