### PENGARUH LEVERAGE, LIKUIDITAS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING.(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI) PERIODE 2014-2018”

#### Sari

This study aims to determine the effect of leverage, liquidity and CSR (corporate social

responsibility) on the value of the company with profitability as a moderating variable in

manufacturing companies listing on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.

This research uses secondary data. The sample technique in this study used purposive sampling. The

number of samples obtained was 103 companies. The method of analysis in this study uses panel

data regression analysis. From this study the following conclusions are obtained: (1) There is a

significant influence on the leverage value of the company. (2) There is a significant effect of

Liquidity on firm value. (3) There is a significant influence between CSR (Corporate Social

Responsibility) on firm value. . (4) There is a significant influence of leverage, liquidity and CSR

together on the value of the company. (5) There is no significant influence Leverage on company

value which is moderated by profitability. (6) There is no significant effect of Liquidity on the value

of the company which is moderated by Profitabiltas. (7) there is a significant influence of CSR on

the value of the company which is moderated by profitability. (8) There is a significant influence of

Leverage, Liquidity and CSR together on the value of the company which is moderated by

Profitability (9) The coefficient of determination (R2) of equation one in this study obtained a

coefficient value (R2) of 0.013525 which means that the contribution between variables Leverage

Liquidity and CSR to the value of lace companies because they are above 0.013525. The R square

figure or the coefficient of determination is 1.35%, which means the percentage of variation or

change in firm value can be explained by variations in variable leverage, liquidity and CSR, while

the remaining 98.65% is influenced by other variables not included in this research model. . (11)

The coefficient of determination (R2) of equation two in this study obtained a coefficient value (R2)

of 0.971824 which means that the contribution between Leverage, Liquidity and CSR variables to

the value of the company is moderated by high profitability because it is above 0.971824. The

number R_square or the coefficient of determination is 97.18%, which means the percentage

variation or change in firm value can be explained by variations in the variable Leverage, Liquidity

and CSR to the value of the company that is moderated by profitability, while the remaining 2.82%

is influenced by other variables that are not included in this research model

Keywords: Company Value, Leverage, Liquidity, CSR (Corporate Social Responsibility),

Profitabiltas

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