The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014-2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm's value and firm's sustainability in the future.

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Penelitian ini dilakukan untuk mengetahui pengaruh ROA, NPM, dan EPS terhadap harga saham pada perusahaan subsektor perkebunan periode tahun 2015 - 2017. Permasalahannya adalah terjadinya penurunan harga saham dan rasio perusahaan subsektor perkebunan disaat indeks harga saham gabungan menunjukkan kenaikan yang konsisten. Penelitian ini merupakan penelitian kuantitatif dengan tiga variabel bebas (X) dan satu variabel terikat (Y). Pengumpulan data menggunakan metode dokumentasi. Berdasarkan hasil analisis data menggunakan SPSS 25 maka dapat diambil kesimpulan bahwa : 1)Secara parsial Return On Asset (X1) berpengaruh tidak signifikan terhadap Harga Saham (Y). 2)Secara parsial Net Profit Margin (X2) berpengaruh tidak signifikan terhadap Harga Saham (Y). 3)Secara parsial Earning Per Share (X3) berpengaruh signifikan terhadap Harga Saham (Y). 4)Secara simultan Return On Asset (X1), Net Profit Margin (X2), Earning Per Share (X3) bengaruh positif dan signifikan terhadap Harga Saham (Y). Dapat disimpulkan bahwa secara parsial tidak  terdapat pengaruh yang signifikan antara Return On Asset (X1) dan Net Profit Margin (X2) terhadap Harga Saham (Y), secara parsial terdapat pengaruh signifikan antara Net Profit Margin (X2) terhadap Harga Saham (Y) dan secara simultan terdapat pengaruh positif dan signifikan antara Return On Asset (ROA) (X1), Net Profit Margin (NPM) (X2), Earning Per Share (EPS) (X3) terhadap Harga Saham (Y).Kata Kunci : Return On Asset (ROA), Net Profit Margin (NPM), Earning Per Share (EPS) dan Harga Saham

Purpose of Study: This study was conducted with the aim to examine the effect of CR, DAR, DER, ROE, GPM, OPM, and NPM simultaneously to financial performance (ROA) and the effect of CR, DAR, DER, ROE, GPM, OPM, and NPM partially toward financial performance (ROA). Methodology: The sample of companies used in this study as many as 16 companies from 45 companies listed in the LQ45 Index period 2012-2016 with Purposive Sampling Technique. The independent variables used are Current Ratio (CR), Debt to Assets Ratio (DAR), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM) while the dependent variable is Return on Assets (ROA) as an indicator of Financial Performance. The analysis used in this research is the Multiple Regression Analysis. Results: The results show that CR, DAR, DER, ROE, GPM, OPM, and NPM have an effect toward ROA; CR, DAR, DER have no significant partial effect on ROA; and ROE, GPM, OPM, NPM have a partially significant effect on ROA. Implications/Applications: Regression test results ROE, GPM, OPM, and NPM partially indicate that the independent variables studied have a significant influence on ROA.

The growth of Islamic banking is currently progressing. This is evidenced was many founding Islamic banks after Muamalat Bank. But this doesn’t mean that the inevitable progress of financial distress. Financial distress can be avoided if the financial performance in a good condition. This research to analyze the influence of CAMEL financial ratios the financial distress of Islamic banking in Indonesia, so that bank management can anticipate the financial distress.This research used secondary data from Quarterly Financial Statements and Report of Good Corporate Governance (GCG) from 2011-2014. The variables used were 9 financial ratios, they are: CAR, KAP, GCG, NOM, ROA, ROE, REO, STM, and FDR. The Samples were obtained by using random sampling method, as many as 9 Islamic Banks (BUS) of a total population of 11 BUS. The Analyzer used is the Logistic Regression.The results of logistic regression test showed that the ratio of CAR, GCG, NOM, ROA, STM, and FDR had no significant effect negatively on the financial distress of Islamic banking in Indonesia, the ratio of REO positively no significant effect on the financial distress of Islamic banking in Indonesia. While KAP and ROE ratios negatively significant effect on the financial distress of Islamic banking.