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Journal : EKONOMIKA45

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening I Gusti Ayu Agung Ratna Kusuma Dewi; Gerianta Wirawan Yasa
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.2032

Abstract

The purpose of this study, namely: to determine the influence of profitability in mediating the effect of Corporate Social Responsibility disclosure on firm value. This study uses a quantitative approach with an associative form which aims to explain the effect of the CSR disclosure variable on firm value with profitability as the intervening variable. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population in this study was 78 companies. The samples in this study were all companies that are members of the mining sector on the Indonesia Stock Exchange for the 2019-2021 period and met the sample collection criteria. The method of determining the sample used in this study is non-probability with a purposive sampling technique which is carried out by taking samples from the population based on certain criteria. This study uses the Partial Least Square data analysis technique using Smartpls. This study uses data analysis techniques which include measurement models or outer models and structural models or inner models. The results of the analysis show that profitability as an intervening variable is able to increase company value when the company discloses CSR. Iimplications of this research show that positive signals received by investors will provide a positive response which can increase profitability.
Co-Authors A.A. Gede Indra Pramana A.A. Putu Kendran Pramithasari AA Putri Rahayu Agus Artha Bawa Anak Agung Gede Alit Pramana Putra Anak Agung Istri Ita Permatasari Ananda Oktadino Anggriawan Firman Ariel Suryo Christine Priskayani H. Sirait Claresta Khenisa Putri Cok Istri Intan Paramita Dewi Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Luh Ayu Sukrisna Dewi, Ni Wayan Trisna Purnama Dewi Emi Yanti Erving Anggiatma Napitupulu Gede Mandirta Tama Hanny Meylita P Hasibuan, Henny Triyana I Gde Ary Wirajaya I Gusti Ayu Agung Ratna Kusuma Dewi I Gusti Ayu Novi Yudiantari I Gusti Ayu Purnamawati I Gusti Ayu Putri Suniantari I Gusti Ngurah Dody Setyawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Siwambudi I Ketut Yadnyana I PUTU ADNYANA USADHA I Wayan Ramantha I Wayan Suartana I Wayan Subrata Ida Ayu Putu Oki Yacintya Dewi Ida Ayu Wiasti Paramita Apsari Ida Bagus Putra Astika Immanuel Satrio Wicaksono Indah Kusuma Sari Kadek Fajar Andika Karma Kadek Kristiana Dewi Kadek Wisnu Perdana Kadek Yuni Lestari Ketut Pradnyana Wiguna Kevin Dylan Halim Komang Winda Trinadewi Kristina Surya Dewi Kusuma, I Gusti Ayu Agung Kadek Rheina Listya Dewi, Putu Dias Luh Ade Wahyu Merthadiyanti Luki Setiawan Djajadi Made Bana Partha Made Karunia Dewi Made Sujana Sujana Muhammad Faisal Nanda Sadewa Ni Kadek Sukma Dwiyantika Ni Ketut Rasmini Ni Luh Ayu Sukrisna Dewi NI LUH PUTU ARIK PRABAYANTI Ni Luh Putu Sandrya Dewi Ni Luh Ulansari Manikan Widayani Ni Made Ayu Widiariani Ni Made Dwi Ratnadi Ni Made Sania Candradewi Ni Putu Aprilianti Tirta Dewi Ni Putu Gita Darmayanti Ni Putu Lia Sumertiasih Ni Putu Liana Pratiwi Ni Putu Linda Sopyana Ni Putu Pradnyamitha Devy Handayani Ni Putu Sandyaswari Ni Putu Widianjani Ni Putu Wiwin Setyari Ni Wayan Widya Wedani Ni Wayan Yantiari Pande Kadek Ary Raditya Permadi Pramithasari, A.A. Putu Kendran Putu Ayu Widiastari Putu Dina Cristina Putu Rani Adnyani Asak Putu Wira Hendrayana Putu Wira Hendrayana Ratih Manuari Widiarini, Komang Dian Yoseph Yos Sudarso Anastasio Rany YULIA NOVIALY