影响公司价值观的因素,其价值为温和变量

Dewi Tamara Rahmadhani, S. Anwar
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引用次数: 1

摘要

衡量利润的一个工具是公司的价值,因为它可以帮助高管和经理成功地管理公司的财务。股东当然也希望公司的高价值反映在股票的高价值上。因此,它被认为能够为股东提供高水平的福祉。本研究的目的是检验和证明2015-2019年在印尼证券交易所上市的基础工业和化工制造公司的企业社会责任强化了企业价值的因素。这种研究类型使用定量研究方法。对71家发布年报的制造业企业进行了为期5年的有目的抽样研究。采用偏最小二乘法对技术数据进行分析。从假设检验结果来看,GCG对企业价值没有影响,财务绩效对企业价值有显著的正向影响,企业规模对企业价值有显著的负向影响,企业社会责任作为变量调节因子无法调节GCG、财务绩效和企业规模对企业价值的影响。关键词:GCG, ROA,规模,CSR,托宾斯q
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI
One tool for measuring profits is the value of the company, because it can help executives and managers to succeed in managing the company's finances. Shareholders certainly want a high company value reflected in the high value of shares as well. Therefore, it is believed to be able to provide a high level of well-being to shareholders. The purpose of the research is to test and prove that CSR strengthens the factors of firm value in company basic industrial and chemical manufacturing listed on Indonesia Stock Exchange in 2015-2019. This research type uses a quantitative research approach. Sample determining method using purposive sampling on 71 manufacturing companies that publish annual report in 5-year study period. Technique data analysis using PLS (Partial Least Square) by Warp PLS software version 7.0. From hypothesis testing results, it’s concluded that GCG has no effect on firm value, financial performance has a significant positive effect on firm value, firm size has a significant negative effect on firm value, and CSR as variabel moderator showed unable to moderate the impact of GCG, financial performace, and firm size againt firm value. Keywords: GCG, ROA, Size, CSR, Tobins’Q
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