Article Per Year (5 Year)
p-Index From 2020 - 2025
2.8
P-Index
This Author published in this journals
All Journal Journal Of Management Science (JMAS) SULTANIST: Jurnal Manajemen dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Ilomata International Journal of Management Enrichment : Journal of Management Jurnal Ilmiah Satyagraha Ilomata International Journal of Management eCo-Fin JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Strategic: Journal of Management Sciences Jurnal Multidisiplin West Science Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Madani: Multidisciplinary Scientific Journal Jurnal Multidisiplin International Journal of Economics, Business Management and Accounting
Syahputri, Anggraini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Peran Moderasi Profitabilitas dalam Pengaruh CSR dan GCG terhadap Nilai Perusahaan pada Perusahaan Tambang di Indonesia Triamanda, Deni; Malini, Helma; Mustika, Uray Ndaru; Syahputri, Anggraini
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.2594

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on firm value, with Return on Assets (ROA) as a moderating variable. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using purposive sampling techniques with a total of 120 observations (firm-year). Data analysis was performed using panel data regression with the Random Effect Model approach and interaction testing through Moderated Regression Analysis (MRA). The results show that CSR and GCG have no significant effect on firm value (proxied by Price to Book Value/PBV). Meanwhile, ROA has a negative and significant effect on firm value. In addition, the interactions of CSR_ROA and GCG_ROA are also not significant, indicating that profitability does not moderate the relationship between CSR and GCG on firm value. These findings indicate that in the mining sector, profitability, CSR, and GCG are not yet strong indicators influencing investor perception. Profitability without a clear earnings utilization strategy can reduce market confidence, and CSR or GCG implementation that is merely formal does not enhance firm value.
Co-Authors Ahmad Shalahuddin, Ahmad Alif, Gattuso Putra Anura, Dhea Anwar Azazi Daud, Ilzar Debi Eka Putri Dephary, Riatma Dita Perdana Sembiring Deviana, Deviana Dio, Louisio Endah Mayasari Erna Listiana Fahruna, Yulyanti Giriati Giriati, Giriati Helma Malini Helma Malini, Helma Hendrick Sasimtan Putra Heriyadi, Heriyadi Indra Kurniawan Inrawan, Ady Irdhayanti, Efa Isfahan, Saif Raafi'in Kesuma, Indrawati Mara Lieyadi, Gilbert Masyitah, Emi Muhammad Afif Musa Fernando Silaen Mustika, Uray Ndaru Nelly Ervina Patricia, Vanessa Prayogo, Imam Putri, Yuliani Alfiani Villye Adriani Salomo, Oloan Sapitri, Elsi Nanda Triamanda, Deni Vemas, Vinsensius Wati, Yenny Wendy Wendy Wisang Candra Bintari Yankhi, Yankhi Yusrizal Yusrizal