CD Tesis

Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Pemoderasi (Studi Empiris pada Perusahaan Consumer Goods Periode 2017-2021)

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This research aims to test and analyze the influence of capital structure and profitability on the firm values as well as moderated by corporate social responsibility. (CSR). The study used 15 consumer goods companies listed on the Indonesian Stock Exchange during the period 2017-2021 as a sample. The indicator used to measure the firm value in this study is Tobin's Q. This ratio is estimated to provide the best information to see the value for a company, because in Tobin's Q includes all elements of the company's debt and equity. For the capital structure in this research is projected with DER and for the profitability is projeted with ROA. In this research CSR will be calculated using the GRI Index.

The results of this study show that: (1) the capital structure is influential on the firm value, where every company that reaches the optimal point will be able to increase its value. (2) the profitability is influenced by the firm value, where any company that can increase its profitability will be capable of increasing the company value. (3) CSR is able to moderate the influence of the structure of capital on the firm value. (4) CSR is able to moderate the influence of the profitability on firm value.

Keywords: firm value, capital structure, profitability and CSR.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246780

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246780

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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