PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019)

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh corporate social responsibility terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan nilai perusahaan sebagai variabel dependen. Nilai perusahaan dalam penelitian ini diukur dengan Tobin’s Q. Corporate social responsibility dan profitabilitas sebagai variabel independen dan profitabilitas sebagai variabel moderating. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019 sebanyak 29 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria tertentu. Analisis data dilakukan dengan uji asumsi klasik dan untuk pengujian hipotesis dengan metode regresi berganda dan Moderating Regression Analysis. Hasil penelitian ini menunjukan bahwa Corporate Social Responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Dan profitabilitas sebagai variabel moderating mampu memperkuat hubungan corporate social responsibility terhadap nilai perusahaan

EFFECT OF FINANCIAL PERFORMANCE, BUSINESS RISK, AND SALES GROWTH ON CAPITAL STRUCTURE

The purpose of this study was to determine the effect of financial performance, business risk, and sales growth on capital structure. The population in this study was 1 (one) Micro, Small and Medium Enterprises (UMKM) Lanthing batik fashion craft in Gunting village, Gilangharjo, Pandak sub-district, Bantul regency. The type of research used in this research is descriptive research using a quantitative approach. Types and sources of data obtained from primary data from UMKM Batik Lanthing with interview data collection techniques, documentation, and observations. The analysis technique used in this study is multiple linear regression analysis, t test, and F test. The results of this study indicate that the financial performance, the business risk variable does not have a significant effect on the capital structure, and the sales growth variable has a significant effect on the capital structure. It can be concluded that the variables of financial performance, business risk, and sales growth together have a significant effect on the capital structure.The purpose of this study was to determine the effect of financial performance, business risk, and sales growth on capital structure. The population in this study was 1 (one) Micro, Small and Medium Enterprises (UMKM) Lanthing batik fashion craft in Gunting village, Gilangharjo, Pandak sub-district, Bantul regency. The type of research used in this research is descriptive research using a quantitative approach. Types and sources of data obtained from primary data from UMKM Batik Lanthing with interview data collection techniques, documentation, and observations. The analysis technique used in this study is multiple linear regression analysis, t test, and F test. The results of this study indicate that the financial performance, the business risk variable does not have a significant effect on the capital structure, and the sales growth variable has a significant effect on the capital structure. It can be concluded that the variables of financial performance, business risk, and sales growth together have a significant effect on the capital structure