THE INFLUENCE OF LIQUIDITY AND PROFITABILITY ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY (CSR) AS A MEDIATION VARIABLE

JEM17: Jurnal Ekonomi Manajemen Pub Date : 2022-05-06 DOI:10.30996/jem17.v7i1.6506

Nuril Firdausi Hidayah, Umrotul Khasanah

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引用次数: 1

Abstract

This study aims to determine the effect of liquidity and profitability on firm value through CSR. Liquidity is measured using the current ratio, profitability with return on assets, firm value with the price to book value, and CSR with GRI-G4 standards. This research was conducted on manufacturing companies listed on the Stock Exchange with a population of 163 companies using the purposive sampling technique to produce 66 companies. These studies turned into performed the use of the Smart-PLS software. Based on the evaluation and speculation trying out results, it is able to be concluded that liquidity has a terrible and insignificant impact on company cost. Liquidity has a terrible and insignificant impact on company costs. Profitability has an advantageous and extensive impact on company costs. Profitability has an advantageous and extensive impact on company costs. Profitability has an advantageous and extensive effect on CSR. CSR has advantages however now no longer extensive impact on company costs. CSR can not mediate the connection between liquidity to company cost and profitability to company cost. Keywords: Liquidity, Profitability, Corporate Social Responsibility, Firm Value

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流动性和盈利能力对企业价值的影响，以企业社会责任为中介变量

本研究旨在通过企业社会责任来确定流动性和盈利能力对企业价值的影响。流动性是用流动比率、资产回报率的盈利能力、价格与账面价值的公司价值和GRI-G4标准的企业社会责任来衡量的。本研究以在证券交易所上市的制造业公司为对象，采用有目的抽样技术，共163家公司，共产生66家公司。这些研究转化为使用Smart-PLS软件进行。根据评估和推测的尝试结果，可以得出流动性对公司成本的影响是可怕的，并且不显著。流动性对公司成本的影响是可怕而微不足道的。盈利能力对公司成本有着有利而广泛的影响。盈利能力对公司成本有着有利而广泛的影响。盈利能力对企业社会责任具有广泛而有利的影响。企业社会责任具有优势，但现在对公司成本的影响不再广泛。企业社会责任不能调解流动性与公司成本、盈利能力与公司成本之间的关系。关键词:流动性，盈利能力，企业社会责任，企业价值

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JEM17: Jurnal Ekonomi Manajemen

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