Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan pada Nilai Perusahaan

Abstract

This study is aimed to find empirical evidence concerning the effect of profitability and
company size on the company value in which social responsibility disclosure is used as the
moderating variables. This study was conducted on the food and beverage companies which
were listed in Indonesian Stock Exchange during 2013-2016 periods. There are 11
companies used as the sample by using purposive sampling method. Non-participantmethod was used as the method of collecting data while Moderated Regression Analysis
technique was used as the technique of analyzing data. Based on the analysis, it was found
that both profitability and company size brought positive effect on the company value.
Social responsibility disclosure weakened the effect of profitability on the company value.
Meanwhile, it strengthened the effect caused by the company size.
Keywords: Profitability, company size, social responsibility disclosure, company value