文章基本信息

标题：Liquidity Moderating the Effect of Production Resources, Investment Decisions and Corporate Social Responsibility on Corporate Performance
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作者：Roristua Pandiangan ; Etty Murwaningsari
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2019
卷号：10
期号：20
页码：33-42
DOI：10.7176/RJFA/10-20-03
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The purpose of this study investigates the effect of simultaneous and partial production resources, investment decision, and corporate social responsibility on company performance and investigate liquidity as a moderating variable on the effect of production resources, investment decisions, corporate social responsibility on corporate performance.The population of this research is 148 manufacturing companies listed on the Indonesia Stock Exchange, the selection of research samples using purposive sampling method with criteria revealed the realization of CSR expenses in the 2016-2018 period so that 77 manufacturing companies were obtained with 3 years of observation and 231 years of corporate data were obtained, data analysis method used multiple regression analysis and moderate regression analysis (MRA).Research findings: 1) Production Resources, Investment Decisions, Corporate Social Responsibility simultaneously influence and significantly affect Corporate Performance. 2) Production Resources have a negative and significant effect on Corporate Performance. 3) Investment Decisions have a positive and significant effect on Corporate Performance. 4) Corporate Social Responsibility have a positive and significant effect to corporate performance. 5) Liquidity moderates the effect of production resources to corporate performance. 6) Liquidity does not moderate the effect of investment decisions to corporate performance. 7) Liquidity does not moderate the effect of corporate social responsibility on corporate performance.
关键词：Corporate Performance; Production Resources; Investment Decisions; Corporate Social Responsibility; Liquidity.