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Evi Marlina
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Religion Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi: Studi Empiris 2021–2024: Moderasi Profitabilitas pada Hubungan CSR dan Nilai Perusahaan Pratama, Ine Hanisa; Siti Samsiah; Evi Marlina
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1028

Abstract

The COVID-19 pandemic has had a profound impact on the global economy, including Indonesia's industrial sector. A number of industrial firms have seen a reduction in their firm value, as reflected by declining stock prices during and after the crisis. One key factor behind this downturn is the suboptimal execution of Corporate Social Responsibility (CSR) initiatives. Companies that fall short in addressing environmental and social responsibilities often face diminished investor confidence, which can adversely affect profitability and firm value. This research investigates the impact of CSR on firm value and explores how profitability moderates this relationship. The study utilizes secondary data derived from annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Through purposive sampling, 23 companies were selected, yielding 92 firm-year data points. Multiple linear regression analysis is employed as the analytical technique. The findings reveal that CSR disclosure alone does not have a statistically significant effect on firm value. Nevertheless, profitability plays a moderating role, enhancing the positive relationship between CSR disclosure and firm value. This indicates that companies with stronger profitability are better positioned to leverage their CSR efforts to gain investor confidence and boost firm value.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan Ahyaruddin, Muhammad Anriva, Della Hilia Azhari, Intan Putri Azmi, Zul Dewi Clarita Hendri Ali Ardi, Hendri Ali Isranbidin Isranbidin Kiromah, Naelaz Zukhruf Wakhidatul Mivtahul Janati Rahmi Fajri Mizan Asnawi, Mizan Nadia Fathurahmi Lawita Pratama, Ine Hanisa Putri, Annie Mustika Septian, Raja Shabrina, Wahyu SITI RAHAYU NINGSIH siti rodiah Siti Samsiah Suci, Rama Gita Titi Pudji Rahayu Wira Ramashar