Authors:

Sutriningsih Sutriningsih, Lilik Handajani, Ahmad Rifa’i

Abstract:

“The study aims to examine the effect of corporate social responsibility and capital structure on firm value with financial performance as an intervening variable. The research population is a manufacturing company listed on the Indonesia Stock Exchange in 2015-2017 and discloses corporate social responsibility. The sample was determined by purposive sampling obtained 114 samples. The data analysis tool uses path analysis. The findings of the study indicate that financial performance (ROE) cannot function as an intervening variable in the effect of CSR on the value of the company in the BEI manufacturing company in the period 2015-2017. Whereas the capital structure of financial performance that is proxied by ROE in this study can function as an intervening variable. The implications of this research can be useful as a consideration for companies in making policies related to disclosure of corporate social responsibility. Keywords: Corporate social responsibility, capital structure, financial performance, company value.”

Keywords

Corporate social responsibility, capital structure, financial performance, company value.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-47383

Published

2019-04-10

How To Cite

SUTRININGSIH, Sutriningsih; HANDAJANI, Lilik; RIFA’I, Ahmad. Kinerja Keuangan Memediasi Pengaruh Corporate Social Responsibility dan Struktur Modal Terhadap Nilai Perusahaan.E-Jurnal Akuntansi, [S.l.], v. 27, n. 1, p. 764-791, apr. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-47383. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2019.v27.i01.p28.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 27 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License