Pengaruh Return on Asset dan Return on Equity terhadap Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderating pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014

Authors

  • H. Syamsul Bahri Surbakti Universitas Al-Azhar Medan

Keywords:

Return on Asset, Return on Equity, Corporate Value, Corporate Social Responsibility

Abstract

This study aims to determine the influence of return on asset and return on equity on corporate value with corporate social responsibility as a moderating variable. The population of this study was 38 manufacturing sector of the consumer goods industry registered in the Indonesian Stock Exchange from 2012 to 2014. 25 companies were selected to be the samples for this study through purposive sampling technique. The result of this study showed that simultaneously return on asset and return on equity had influence on corporate value. Partially only the variable return on equity had influence on corporate value and corporate social responsibility as moderating variable able to strengthen or weaken the relationship between variables return on asset and return on equity on corporate value of the manufacturing sector of the consumer goods industry registered in the Indonesian Stock Exchange

Published

2015-08-01