Frans Tegas
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia

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FACTORS AFFECTING COMPANY VALUE WITH CSR AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES Frans Tegas; Susanto Salim
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.141-150

Abstract

This study’s research targeted to determine how profitability, leverage, and liquidity affected a company’s value while using Corporate Social Responsibility as a moderating variable. The 17 energy sector companies used in this study serve as examples for the years 2021-2022. This study uses multiple linear regression analysis with the SPSS program for hypothesis testing. This study concludes that while profitability and leverage have a significant positive effect on a company’s value, liquidity does not affect that value. However, Corporate Social Responsibility disclosure can moderate the impact of leverage and profitability on a company’s value.