Inosensius Basenti Lusi Betekeneng
Universitas Sarjanawiyata Tamansiswa

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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI Alfiatul Maulida; Ratih Kusumawardhani; Inosensius Basenti Lusi Betekeneng
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.90

Abstract

The purpose of this study was to test whether the effect of financial performance has a positive effect on firm value with corporate social responsibility as a moderator. The population in this study used 30 food and beverage companies listed on the IDX during the 2019-2022 period. The sample used in writing this research was purposive sampling. Data obtained from 30 food and beverage companies listed on the IDX during the 2019-2022 period were processed using SPSS 23. The results of this study indicate that financial performance has a positive effect on company value and corporate social responsibility is able to moderate these two variables.