Pengaruh ROA Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Kasus Pada PT. Persada Raya Motion Kuta).

This research aims to test the inuence of Return on Assets (ROA) on corporate value by considering the two moderating variables. Researches on the inuence of ROA on corporate value have been widely conducted, however results inconsistency occurred. ROA has a positive effect on corporate value, however there are also some ndings that ROAhave a negative effect.Researchers predicted that there are other inuencing factors. This condition drives researchers to use corporate social responsibility (CSR) and good corporate governance (GCG) as moderating variables.
Results indicate that (1) ROAhas a positive effect on corporate value, (2) the disclosure of CSR is able to moderate relation of ROAand corporate value, but GCG is unable to moderate the link.