PENGARUH PROFITABILITAS, SOLVABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI CORPORATE SOCIAL RESPONSIBILITY

Abstract

 

Increasing the value of the company is an achievement that is in accordance with the wishes of the owners of the company, because with the increasing value of the company, the welfare of the owners and investors will also increase. The characteristic factors of the company and CSR are predicted to affect the increasing value of the company. This research aims to test the effect of Profitability, Liquidity Solvency on the value of companies with Corporate Social Responsibility as a moderating variable. Population data is all LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling using purposive sampling method and obtained 84 samples of the company. The study used secondary data from the annual report. The study used multiple linear regression models using IBM SPSS 26.

The results of this study show that profitability has a significant positive effect on the value of the company. Solvabilias has a significant negative effect on the value of the company. Liquidity has a significant negative effect on the value of the company. CSR is unable to moderate or strengthen profitability, affecting the company's value. CSR is unable to moderate or weaken soolvabilitas's influence on the company's value. CSR is able to moderate or strengthen liquidity to have a positive and significant impact on the value of the company

Keywords : Profitability, Solvency, Liquidity, Corporate Social Responsibility, Company Value, Company LQ 45, IDX.