PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERTAMBANGAN
ABSTRACT: The purpose of this
study was to analyze : (1) The effect of profitability on CSR. (2) Effect of
profitability and CSR on firm value. (3) The effect of the profitability on the
firm value through CSR. Population studied is the mining company listed in the
Indonesia Stock Exchange (BEI) 2010-2014. The sampling technique that used
saturated sampling techniques and obtained as many as 24 companies with a total
of 120 observations. This study using non-participant observation method taken
from annual report and financial statement of companies. The analysis technique
used is path analysis (path analysis). The results of this study are : (1)
Profitability proven significant positive effect on CSR. (2) Profitability and
CSR proven significant positive effect on firm value. (3) Profitability
significantly positive effect on the value of the company through CSR. This
syudy shows that CSR is able to mediate the effect of profitability on firm
value.
KEYWORDS: Profitability,
Corporate Social Responsibility, Firm Values
Penulis: Dea Putri Ayu, Anak
Agung Gede Suarjaya
Kode Jurnal: jpmanajemendd170069
