Abstract :
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, dan
Good Corporate Governance terhadap Nilai Perusahaan dengan Corporate Social
Responsibility sebagai variabel moderasi pada perusahaan manufaktur sub sektor
makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019.
Penelitian ini merupakan penelitian kuantitatif, dengan analisis data panel
dan liniear berganda dengan Eviews versi 10. Populasi pada penelitian ini adalah
perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa
Efek Indonesia tahun 2015-2019. Sampel penelitian sebanyak 9 perusahaan yang
diperoleh dengan teknik purposive sampling, sehingga total observasi data,
penelitian ini sebanyak 45 observasi. Data yang digunakan dalam penelitian ini
merupakan data sekunder.
Hasil penelitian menunjukkan bahwa profitabilitas secara parsial
berpengaruh terhadap nilai perusahaan. Good Corporate Governance secara
parsial tidak berpengaruh terhadap nilai perusahaan. Corporate Social
Responsibility tidak dapat memoderisasi profitabilitas terhadap nilai perusahaan.
Corporate Social Responsibility tidak dapat memoderisasi Good Corporate
Governance terhadap nilai perusahaan.
Kata Kunci : Profitabilitas, Good Corporate Governance, Nilai Perusahaan
dan Corporate Social Responsibility
ABSTRACT
The study is based on the impact of Profitability and Good Corporate
Governance on Company Value with Corporate Social Responsibility as a
moderating variable in food and beverage sub-sector manufacturing companies
listed on the Indonesia Stock Exchange in 2015-2019.
The study is a quantitative study, with a data analysis panel and liniear
with version 10 of eviews. The population of the study is the food and beverage
manufacturing company registered in the Indonesian Stock Exchange in 2015-
2019. Research samples as many as the company acquired with impressive
sampling techniques, resulting in total data observations, this study amounted to
45 observations. The data used in this study as a secondary.
Research has pointed out that profitability is partial influence to the value
of the company. Good Corporate Governance not partially affected the value of
the company. Corporate Social Responsibility cannot moderated profitability
against company value. Corporate Social Responsibility cannot moderate Good
Corporate Governance towards company value.
Keywords : Profitability, Good Corporate Governance, Company Value and
Corporate Social Responsibility