公司社会责任、公司规模、杠杆和企业价值的盈利能力,以及独立管理所有权和专员为可变变量的企业价值

R. H. Koeshardjono, Seger Priantono, Tatik Amani
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引用次数: 1

摘要

本研究的目的是部分证明企业社会责任、公司规模、杠杆率、盈利能力对公司价值的影响,并以管理层所有权和独立董事为调节变量。而要达到的具体目标是;证明管理层持股和独立董事变量对企业社会责任变量、公司规模、杠杆率、盈利能力与公司价值的关系有显著影响或减弱作用。本研究被归类为描述性研究,使用因果关系的定量方法。然而,在实现目标的方法中,将使用一些描述性统计分析技术与经典的假设检验工具,除了假设检验包括;系数决定检验(R2)、偏显著性检验(t检验)和用SPSS进行有调节回归分析(MRA)计算。本研究中使用的人口是2014-2018年期间在印度尼西亚证券交易所(IDX)上市的一家煤矿公司,并根据预先确定的标准进行抽样。部分研究结果表明,企业社会责任、公司规模和盈利能力对公司价值的影响不显著,而杠杆对公司价值的影响显著。同样,采用MRA交互检验方法的调节变量分析表明,部分管理层所有权和独立董事变量可以强化企业社会责任、公司规模、杠杆率和盈利能力与公司价值之间的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING
The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.
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