PENGARUH PROFITABILITAS DAN UKURAN  PERUSAHAAN TERHADAP NILAI PERUSAHAAN  DENGAN CSR SEBAGAI PEMODERASI

Authors

The purpose of this study was to determine the effect of profitability and size of the Company's value,

and to know the role of CSR in the moderating influence of the causal relationship to the profitability

and size of the companyâ€™s value of participating companies Indonesian Sustainability Reporting Award

(ISRA). This study took a sample 20 companies during the study period the year 2014-2015 by using

purposive sampling method. The analysis technique using two (2) methods : multiple regression

analysis to test the effect of independent variables partially on the dependent variable, and the absolute

value of the difference test to determine whether the moderating variables able to moderate the

relationship between independent variables and the dependent variable. Hypothesis testing results show

that profitability is partially affect the value of the company but the size of the companyâ€™s value and

CSR has no effect on the value of the company, and CSR is not able to moderate the effect of profitability

and the size of the company to corporate value.

Keywords : Profitability, Company Size, CSR, Corporate Value