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HABIB FUADY RASYID

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Abstrak (Bhs. Indonesia)

“Pengaruh Profitabilitas Likuiditas Ukuran Perusahaan terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderasi” merupakan penelitian yang bertujuan untuk menganalisis faktor yang mempengaruhi  Price  to  Book  Value  (PBV)  dan  menguji  pengaruh  corporate social responsibility dalam memoderasi hubungan profitabilitas, likuiditas dan ukuran perusahaan dengan nilai perusahaan pada perusahaan manufaktur sektor aneka industri periode 2012-2016. Penelitian ini merupakan studi asosiatif untuk mengetahui hubungan atau pengaruh antar dua variabel atau lebih.
Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar dalam Bursa Efek Indonesia selama periode penelitian. Metode pengumpulan data menggunakan purposive sampling. Data yang diperoleh dari metode purposive sampling ini berjumlah 8 perusahaan. Penelitian ini mengunakan metode analisis regresi linear berganda dan moderated regression analysis (MRA) Pengujian hipotesis dengan menggunakan koefisien determinasi disesuaikan, uji t- statistik dan uji f-statistik.
Hasil penelitian ini menunjukan bahwa Return On Asset (ROA) berpengaruh positif dan signifikan terhadap Price to Book Value (PBV), Current Ratio (CR) berpengaruh negatif dan signifikan  terhadap  Price to Book Value (PBV),  firm size berpengaruh positif dan signifikan terhadap Price to Book Value (PBV), Corporate Social Responsibility (CSR) tidak memoderasi variabel Return On Asset (ROA) terhadap Price to Book Value (PBV), Corporate Social Responsibility (CSR) memoderasi positif variabel Current Ratio (CR) terhadap Price to Book Value (PBV), Corporate Social Responsibility (CSR) memoderasi negatif variabel firm size terhadap Price to Book Value (PBV).
Implikasi  dari  kesimpulan  di  atas  yaitu  perusahaan  manufaktur  sektor aneka industri diharapkan untuk memperhatikan faktor yang mempengaruhi Price to Book Value (PBV) karena dengan Price to Book Value (PBV) yang tinggi menujukan bahwa perusahaan tersebut memiliki kinerja yang baik Perusahaan harus dapat menekan tingkat Current Ratio (CR) karena tingginya rasio tersebut akan berpengaruh negatif terhadap Price to Book Value (PBV). Selain itu perusahaan diharapkan dapat mengalokasikan dana CSR secara efektif dan efisien serta berkelanjutan agar nilai Price to Book Value (PBV) dapat meningkat.

Abtrak (Bhs. Inggris)

“The Effect of Profitability Liquidity Corporate Size to Corporate Values and  Corporate  Social  Responsibility  (CSR)  as  Moderation  Variables"  is  a research that purpose to analyze the factors that affect Price to Book Value (PBV)  and  examining  the  effect  of  corporate  social  responsibility  (CSR)  in moderating profitability, liquidity and the size of the company to the value of the company in manufacturing various industry sector period 2012-2016. This study is an associative study to find out the relationship or influence between two or more variables.
The population in this research were all companies listed in the Indonesia Stock Exchange during the research period. Methods of data collection using purposive  sampling. The  data  obtained  from  this  purposive  sampling  method amounted 8 companies. This research uses multiple linear regression analysis method and moderated regression analysis (MRA). Hypothesis testing using adjusted coefficient of determination, t-statistic test and f-statistic test.
The results of this research   showed that Return On Asset (ROA) has a positive and significant effect on Price to Book Value (PBV), Current Ratio (CR) has a negative and significant effect on Price to Book Value (PBV), firm size has a positive and significant effect on Price to Book Value (PBV), Corporate Social Responsibility (CSR) does not moderate Return On Asset (ROA) variable to Price to Book Value (PBV), Corporate Social Responsibility (CSR) has a positive moderate Current Ratio (CR) variable to Price to Book Value (PBV), Corporate Social Responsibility (CSR) has a negative moderate firm size variable to Price to Book Value (PBV.
The implications of the above conclusions are manufacturing companies of various industry sectors be expected to pay attention about many factors that affecting Price to Book Value (PBV), because if company has a high Price to Book Value  (PBV) indicates that the company has a good  performance. The company must be able to suppress Current Ratio (CR) because if the company has a too high ratio, that can be give a negatively affect to Price to Book Value (PBV). Moreover, the company is hoped to allocate CSR funds effectively, efficiently and continuously so that the value of Price to Book Value (PBV) can be increased.

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