PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONBILITY (CSR) SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

Abstract

This study aims to analyze the influence of Profitability and Company Size (SIZE) on
Company Value Calculated with Return On Assets (ROA) with Corporate Social
Responsibility (CSR) as Intervening Variables. (Case Study of Telecommunication
Companies Registered on the Indonesia Stock Exchange for the Period of 2012-
2016).The population of this study are 5 Telecommunication Companies listed on the
Indonesia Stock Exchange. The samples obtained were 25 samples. The sampling
technique is from the financial statements obtained in the Manufacturing Company by
purposive sampling.The results of the t test show that Profitability has a negative effect
on the Value of the Company, the Company Size has a positive and significant effect on
the Value of the Company, Profitability and Company Size simultaneously. CSR can
moderate the size of the company to the value of the company.
Keywords: Profitability, Company Size, Corporate Value, CSR.