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All Journal Dinamika Akuntansi Keuangan dan Perbankan AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Equity JASF (Journal of Accounting and Strategic Finance) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Community Service Jurnal Ekonomi Terbuka Journal of Economics and Business Sustainable : Jurnal Akuntansi Indonesian Community Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akademi Akuntansi Indonesia Padang Equity Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Prasetiyo, Yudhi
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Moderasi Leverage dan Profitability Terhadap Dampak Corporate Social Responsibility (CSR) pada Nilai Perusahaan Prasetiyo, Yudhi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2494

Abstract

In the current era of intense business competition, disclosure of social responsibility or CSR is not only a complement to companies in reporting their business entities, but is a principle that must be one of the main focuses in business continuity, because it is not only focused on profits, companies must also maintain environmental sustainability and provide social implications in the development and welfare of society. This research aims to determine the effect of CSR on company value as well as the moderating impact of debt (leverage) and profitability (NPM) on CSR and company value. The samples in this research are companies in the Agriculture, Forestry & Fisheries sectors that are listed on the IDX in the 2020-2022 period. The company selection used a purposive sampling method. The analysis technique used by the moderation analyst uses Smart PLS. The results of the research show that CSR does not have a significant influence on company value and debt (leverage) and profitability (NPM) are unable to moderate the influence of CSR on company value
Co-Authors Andi Harmoko Arifin Aumeboonsuke, Vesarach Dwirini, Dwirini Etik Ipda Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Faizul Mubarok Firman, Antares Hardiana, Nadhira Krist Setyo Yulianto Martino Wibowo Ninin Wisnantiasri, Sila Novita Nugraheni Nugraheni, Novita Paramitha, Diky Pradana, Novta Winkey Puspitasari, Nindya Farah Dwi Sila Ninin Wisnantiasri Sriati Rachman, Ace Suryani, Pesi Wahyu , Milde Yeni Widiastuti Zuhroh, Shufia