Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderasi
Abstract
This study aims to determine the effect of corporate social responsibility to the firm value on with firm size as a moderating variable. The population in research is company LQ45 listed in Indonesia Stock Exchange (BEI).The sample in the research is company LQ45 which is listed in Indonesia Stock Exchange (BEI), from year 2013 until 2017. Sources of data used in this research is secondary data.The total amount of samples obtained in this research were 40 from 8 companies. Data testing method used is linear regression analysis and moderated regression analysis (MRA). The results of this research show that corporate social responsibility have positive and significant effect on firm value with significance level of 0,002. Firm size not able to weaken the relationship between firm value to the corporate social responsibility with a significance level of 0.548.

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