PERAN MODERASI CORPORATE SOCIAL RESPONSIBILITY PADA RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM

Handini Ayu Absari, Hayu Wikan Kinasih
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Abstract

This study aims to determine whether there is an effect of Return On Equity (ROE) and Net Profit Margin (NPM) on stock prices, moderated by the Corporate Social Responsibility (CSR). The object of this study are companies listed on the Indonesia Stock Exchange (IDX) that use the GRI index over the period 2017 to 2019 to disclose their sustainability reports. By using purposive sampling, this study obtained 34 companies as sample, with the number of observation as much as 102 data. Data were analyzed using moderated regression analysis. The results of this study prove that ROE and NPM has a significant effect on stock prices and CSR proven in moderating the relationship between ROE and NPM on stock prices.
现代企业社会责任、股本回报率和净利润率均高于平均水平
本研究旨在确定净资产收益率(ROE)和净利润率(NPM)对股票价格的影响是否受到企业社会责任(CSR)的调节。本研究的对象是在印度尼西亚证券交易所(IDX)上市的公司,这些公司在2017年至2019年期间使用GRI指数披露其可持续发展报告。本研究采用有目的抽样的方法,选取34家公司作为样本,观察数据数达102条。数据分析采用适度回归分析。本研究结果证明ROE和NPM对股票价格有显著影响,CSR在调节ROE和NPM对股票价格的关系中被证明。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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