DAMPAK RASIO LIKUIDITAS, RETURN ON ASSET (ROA), RETURN

ON EQUITY (ROE), TERHADAP NILAI PERUSAHAAN DAN

DIMODERASI OLEH CORPORATE PHILANTROPY
Muhamad Irfan Florid1, Rudi Feri Hendra2, Pupung Purnamasari3
Mahasiswa Magister Akuntansi Universitas Islam Bandung1, Mahasiswa Magister Akuntansi
Universitas Islam Bandung2, Dosen Magister Akuntansi Universitas Islam Bandung3
Email korespondensi: muhammadirfanflorid704@gmail.com, rudiferihendra@gmail.com
pupung@unisba.ac.id,

Abstract
IncreasinglyEvery company that has gone public will issue shares that can be owned by investors who
invest in the company. However, investors tend to maintain the value of the company because the
nature of the value of the company is very volatile. According to Bisnis.com, mining sector shares
experienced the deepest decline among other sectoral indices amid the weakening of the Jakarta
Composite Index (IHSG) in session I or the end of session I, the JCI closed with a correction of 0.59
percent or 37.46 points to 6,352.38 . The JCI moves in the range of 6,288.98-6,434.84 The objects of
research are mining companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 to
2021. Based on the level of explanation (clarity), this research is included in associative research.
Methods of analysis data in this study using descriptive statistics and multiple regression analysis.
Analysis of the data obtained in this study will use computer technology, namely the Econometric
Views (Eviews) program version 12. The results obtained from this study are that Liquidity Ratio and
ROA have a significant effect on Firm Value and ROE has no significant effect on Firm Value.
Corporate Philanthropy can moderate the relationship between Liquidity Ratio and ROA to Firm
Value but does not moderate the relationship between ROE and Firm Value. It is recommended that
potential investors who wish to invest in a company be more careful in choosing a company and pay
more attention to the company's performance and the quality of reported earnings. . So that the
investment made can get a profit (profit) later..
Keywords: Company Size; The value of the company; Profitability; Managerial ownership; Profit
management