Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Operating Profit Margin Sebagai Variabel Pemoderasi

Discussion on social responsibility develops rapidly. Implementation of Corporate
Social Responsibility (CSR) is obliged to maintain long term business of an
enterprise. Research about the influence of corporate social responsibility towards
firm value result in different views. The result is aimed at identifying the influence of
corporate social responsibility toward firm value with firm Operating Profit Margin
as a moderating variable.The sample in the study is 138 observations of mining
campanies listed on the Indonesia Stock Exchange in the period 2011-2014. The data
analysis is using Moderated Regression Analysis to know the effect of corporate
social responsibility toward firm value with firm Operating Profit Margin as a
moderating variable. The result show that Corporate Social Responsibility positive
and significant toward the firm value and Operating Profit Margin in this research
as the moderating variable can not moderate the influence of CSR toward firm value.