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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Rizka Kurnia Sari
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility dan Leverage terhadap Return on Assets dengan Nilai Perusahaan sebagai Variabel Moderasi Rizka Kurnia Sari; Nella Yantiana; Nina Febriana Dosinta
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3314

Abstract

This study aims to examine the effects of Corporate Social Responsibility (CSR) and leverage on Return on Assets (ROA) and to investigate the moderating role of firm value in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employed a quantitative approach using purposive sampling, resulting in 90 observations from 30 companies. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 25. The findings indicate that both CSR and leverage have a negative and significant effect on ROA, suggesting that greater CSR disclosure and higher leverage were not associated with improved profitability during the study period. Furthermore, firm value positively moderates the relationship between CSR and ROA, indicating that companies with higher firm value are better able to maximize the financial benefits of CSR activities. Conversely, firm value negatively moderates the relationship between leverage and ROA by strengthening the adverse effect of leverage on profitability. These findings emphasize the importance of implementing effective CSR strategies while maintaining an optimal capital structure to preserve financial performance and enhance long-term firm value and sustainable business competitiveness.
Co-Authors Nella Yantiana Nina Febriana Dosinta