公司社会责任对企业价值的影响,其可预测性变量的盈利能力

Rival Rohmawan, Yeni Oktaviani, Pitri Yandri
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引用次数: 0

摘要

本研究以2013 - 2019年印尼证券交易所(BEI) 7家制造业上市公司为研究对象,采用定量方法,以盈利能力为调节变量,检验企业社会责任对企业价值(股价)的影响,共获得49个观测数据。采用目的性抽样的抽样方法,按照确定的标准进行抽样。使用的数据分析方法是借助EViews 10对面板数据进行回归分析。结果表明,企业社会责任不影响代理公司的盈利能力,ROA不能强化企业社会责任对股价的影响。同时,企业社会责任和盈利能力对股价有调节作用。
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 Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating
This study aims to test the effect of CSR on firm value (stock price) with profitability as a moderating variable with quantitative approach on the 7 manufacturing companies listed in Indonesia stock Exchange (BEI) in the period from 2013 to 2019, so there are 49 observational data acquired. The sampling method using purposive sampling with the criteria that have been determined. Data analysis method used is the analysis of panel data regression with the aid of EViews 10. The results showed that CSR does not affect the Profitability of the proxies ROA can not strengthen the influence of CSR on stock price. Simultaneously, CSR and profitability as a moderating effect on stock prices.
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