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All Journal JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding Monex: Journal of Accounting Research IJEBD (International Journal Of Entrepreneurship And Business Development) Indonesia Berdaya Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Relasi : Jurnal Ekonomi International Journal of Accounting and Management Research (IJAMR)
Deni Juliasari, Deni
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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The Role of Profitability in Mediating the Effect of Corporate Social Responsibility on Firm Value Juliasari, Deni; Ana, Selvia Roos; Yulianti, Ani; Heni, Heni; Cahyaningati, Retno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1667

Abstract

This research seeks to investigate the impact of Corporate Social Responsibility (CSR) on firm value, with profitability examined as a mediating variable. Employing a quantitative explanatory approach, the study uses purposive sampling as its sampling technique. The sample comprises 15 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, yielding a total of 45 firm-year observations. The analytical methods involve panel data regression and mediation analysis using the Sobel test. The findings reveal that CSR does not have a significant influence on profitability, nor does it directly affect firm value. However, profitability is found to have a significant effect on firm value. Furthermore, CSR is not shown to impact firm value indirectly through profitability. Although CSR is often regarded as a strategic initiative aimed at enhancing corporate image and fostering long-term sustainability, the results suggest that within the context of energy companies during the observed period, CSR activities have not generated sufficient financial benefits to boost profitability, and consequently, do not contribute meaningfully to the enhancement of firm value.
Reaksi Harga Saham Dan Informasi Non Ekonomi Pada Perusahaan Transportasi dan Pariwisata di Indonesia Meilan, Ria; Juliasari, Deni; Wiyono, M Wimbo
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.6153

Abstract

Tujuan penelitian ini untuk mengukur kemungkinan adanya perbedaan Abnormal Return dan Trading Volume Activity pada harga saham Bursa Efek Indonesia sektor transportasi dan pariwisata sebelum dan sesudah penerapan kebijakan penghapusan PPKM. Pengambilan sampel dengan cara purposive sampling total 37 perusahaan sektor transportasi dan pariwisata terdaftar di Bursa Efek Indonesia. Analisis regresi dilakukan pada penelitian ini dengan pendekatan event study. Uji beda pada penelitian ini menggunakan uji statistic non parametrik Wilcoxon Signed Rank Tes dikarenakan ada sebaran data yang tidak berdistribusi normal. Temuan pada studi ini membuktikan tidak terdapat perbedaan secara signifikan antara abnormal return dan trading volume activity harga saham terhadap penghapusan kebijakan PPKM di Indonesia. Adapun tidak adanya perbedaan mengindikasikan bahwa pemulihan ekonomi di Indonesia sudah mulai bergerak secara perlahan sejak menurunnya kasus COVID 19 pada awal tahun 2022. Peristiwa ini menunjukkan jika kepercayaan investor kembali untuk menginvestasikan dana pada instrumen investasi saham pada perusahaan sektor transportasi dan pariwisata seiring dengan meningkatnya mobilitas walaupun penghapusan kebijakan PPKM belum diumumkan secara resmi.Kata kunci: Abnormal return; trading volume activity; harga saham. 
Co-Authors Afria Rachmawati Ana, Selvia Roos Ananda Ajeng Nur Fidiyyah Anisa' Wildah Fajariah Cahyaningati, Retno Fajariah, Anisa' Wildah Fetri Setyo Liyundira heni heni Hidayah, Hikmawatul Hikmawatul Hidayah IFA, KHOIRUL Ilmi, Mainatul Kasno Kasno Khoirul Ifa Meilan, Ria Muhammad Rizalus Sholihin Murniati, Wahyuning Nani Hanifah NANI HANIFAH Neny Tri Indianasari Ninik Lukiana Noviansyah Rizal Palupi Habsari Retno Cahayaningati Sochib Tri Palupi Robustin, Tri Palupi Wahyuning Murniati Yulianti, Ani Zainal Arifin