PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI
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Institusion
STIE Indonesia Banking School
Author
PUTRI, RIMA KARTIKA
Subject
HF5601 Accounting
Datestamp
2022-12-03 14:22:17
Abstract :
Impact of the economic crisis in 2008 and 2015 in the face of MEA create manufacturing companies have an unstable state and can not maintain the value of the company. Performance assessment of a company can be seen from the company's ability to generate profits. The company's profit in addition to the company's ability to meet obligations to the owners of the funds are also an indicator of the value creation that shows the company's prospects in the future. The purpose of this study is to determine the relationship ROA on firm value in manufacturing companies 2011-2014 period. Additionally CSR and managerial ownership as a moderating variable in the relationship ROA on firm value. The method used in this research is the Linear Regression Analysis and Test T with a significance level of 5% and processed using Eviews7. These results indicate that ROA significant positive effect on Tobin's Q. CSR significant effect or can be moderate but weaken the relationship return on assets (ROA) of Tobin's Q. Managerial ownership has no significant effect or not can moderate the relationship ROA on Tobin's Q. The results of this study implications to management, government, community and academia that is the need to consider ROA, CSR and managerial ownership in increasing the company's value.
Impact of the economic crisis in 2008 and 2015 in the face of MEA create manufacturing companies have an unstable state and can not maintain the value of the company. Performance assessment of a company can be seen from the company's ability to generate profits. The company's profit in addition to the company's ability to meet obligations to the owners of the funds are also an indicator of the value creation that shows the company's prospects in the future. The purpose of this study is to determine the relationship ROA on firm value in manufacturing companies 2011-2014 period. Additionally CSR and managerial ownership as a moderating variable in the relationship ROA on firm value. The method used in this research is the Linear Regression Analysis and Test T with a significance level of 5% and processed using Eviews7. These results indicate that ROA significant positive effect on Tobin's Q. CSR significant effect or can be moderate but weaken the relationship return on assets (ROA) of Tobin's Q. Managerial ownership has no significant effect or not can moderate the relationship ROA on Tobin's Q. The results of this study implications to management, government, community and academia that is the need to consider ROA, CSR and managerial ownership in increasing the company's value.
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