Pengaruh profitabilitas, leverage, kepemilikan manajerial terhadap nilai perusahaan dengan pengungkapan csr sebagai variabel moderating

Abstract

This study aims to examine the effect of profitability, leverage, managerial ownership on firm value with CSR disclosure as a moderating variable in manufacturing companies on the Indonesia Stock Exchange for the 2015-2019 period. in increasing the value of the company. This study is a quantitative study, with a population of all manufacturing companies on the Indonesia Stock Exchange for the 2015-2019 period. The method in this study uses non-probability sampling and sampling techniques using purposive sampling. Based on the established criteria, 52 companies from 193 manufacturing companies were obtained. The analysis technique in this study uses multiple linear regression and moderating regression analysis (MRA). The results of this study indicate that profitability and leverage have a significant effect on management value, while managerial ownership has no significant effect on firm value. From the results of the moderating regression analysis (MRA) test results indicate that CSR disclosure cannot moderate profitability, leverage and managerial ownership on firm value.