PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING 

THE INFLUENCE OF PROFITABILITY, LEVERAGE, FIRM SIZE, MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS AN INTERVENING VARIABLE

Tujuan penelitian ini  adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial dan kepemimpinan institusional terhadap nilai perusahaan dengan corporate social responsibility sebagai variabel intervening.

Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan perusahaan sektor barang konsumsi di Bursa Efek Indonesia Tahun 2019-2022 dengan purposive sampling sebagai teknik penentuan sampel. teknik analisis data yang digunakan dalam penelitian ini menggunakan metode analisis regresi linier berganda, dengan menggunakan SPSS sebagai program pengolah data.

Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Leverage berpengaruh negatif  terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh positif signifikan terhadap nilai perusahaan. Kepemilikan institusional berpengaruh positif signinifikan terhadap nilai perusahaan. Corporate Social Responsibility berpengaruh positif terhadap nilai perusahaan. Profitabilitas berpengaruh posif terhadap corporate social responsibility. Leverage berpengaruh negatif terhadap pengungkapan corporate social responsibility. Ukuran perusahaan berpengaruh positif terhadap pengungkapan corporate social responsibility. Kepemilikan manajerial berpengaruh positif terhadap pengungkapan corporate social responsibility. Kepemilikan institusional berpengaruh positif terhadap pengungkapan corporate social responsibility. Corporate social responsibility mampu memoderasi profitabilitas terhadap nilai perusahaan. Corporate social responsibility mampu memoderasi leverage terhadap nilai perusahaan. Corporate social responsibility mampu memoderasi ukuran perusahaan terhadap nilai perusahaan. Corporate social responsibility mampu memoderasi kepemilikan manajerial terhadap nilai perusahaan. Corporate social responsibility mampu memoderasi kepemilikan institusional terhadap nilai perusahaan. 

The aim of this research is to determine and analyze the influence of profitability, leverage, company size, managerial ownership and institutional leadership on company value with Corporate Social Responsibility as an intervening variable.

The type of research used in this research is quantitative research. The population in this research is the financial reports of companies in the consumer goods sector on the Indonesia Stock Exchange for 2019-2022 with purposive sampling as the sample determination technique. The data analysis technique used in this research uses the multiple linear regression analysis method, using SPSS as a data processing program.

The research results show that profitability has a significant positive effect on company value. Leverage has a negative effect on company value. Company size has a positive effect on company value. Managerial ownership has a significant positive effect on company value. Institutional ownership has a significant positive effect on company value. Corporate Social Responsibility has a positive effect on company value. Profitability has a positive effect on Corporate Social Responsibility. Leverage has a negative effect on disclosure of corporate social responsibility. Company size has a positive effect on corporate social responsibility disclosure. Managerial ownership has a positive effect on corporate social responsibility disclosure. Institutional ownership has a positive effect on corporate social responsibility disclosure. Corporate social responsibility is able to moderate profitability on company value. Corporate social responsibility is able to moderate leverage on company value. Corporate social responsibility is able to moderate company size on company value. Corporate social responsibility is able to moderate managerial ownership of company value. Corporate social responsibility is able to moderate institutional ownership of company value.