This study aims to identify the impact of influence CSR, Institutional Ownership, Tax Avoidance, Leverage and Profitability on Firm Value as well as Profitability to be moderated variable. This study used annual report and financial statement from website IDX and each firm that use in this study. Total sample of this study is 60 that consist of 12 firm property, real estate, and building construction listing on IDX 2017 until 2021. This study used regression data panel and Moderated Regression Analysis (MRA). The results indicated that Institutional Ownership, Leverage, and Profitability has impact on firm value meanwhile CSR and Tax Avoidance does not has impact on firm value. In moderating, Profitability can increase the effect of Institutional Ownership on Firm Value and can reduce the effect of Tax Avoidance and Leverage on Firm Value. However, Profitability cannot moderate CSR on Company Value. In this study there is still a research gap. The limitations of this study only use samples of property, real estate and building construction.
Pangan Jajanan Anak Sekolah (PJAS) sangat digemari oleh anak sekolah dengan keanekaragaman jenisnya. Akan tetapi, ada fenomena yang patut diwaspadai dari PJAS terutama yang dijual di pinggir jalan, yaitu tercemar logam berat timbal. Karena toksisitasnya, BPOM RI membatasi cemaran timbal yang ada dalam makanan ebesar 0, 25 bpj. Penelitian ini bertujuan untuk menentukan kadar logam berat timbal pada PJAS di salah satu sekolah dasar wilayah Cibiru Bandung yang berada tepat di pinggir jalan raya. Sampel didestruksi pada suhu 110-320 o C, ditambahakan HCl 10 M sebagai katalis dan digenapkan dengan HNO 3 0,1 M. Analisis dilakukan secara kualitatif menggunakan serbuk KI dan Na 2 CO 3 menunjukan hasil negatif sedangkan analisis secara kuantitatif dilakukan dengan mengukur serapan sampel menggunakan spektrofotometri serapan atom (SSA) pada panjang gelombang 217 nm. Berdasarkan hasil penelitian yang dilakukan, kelima sampel diketahui mengandung logam timbal dengan rentang kadar 1,4644-5,6934 bpj. Sampel PJAS yang di analisis memiliki kadar timbal yang melebihi batas persyaratan BPOM sehingga dapat berbahaya jika dikonsumsi dalam jangka waktu yang lama.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.