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Afifah, Dea Agnes
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Economics, Econometrics & Finance

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The Influence of CSR and Profitability On Value Companies with GCG As A Moderating Variable Afifah, Dea Agnes; Mutmainah, Isbandriyati; Wahidhani, Eha Hasni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2042

Abstract

The purpose of this research is to analyze the influence of CSR (Corporate Social Responsibility) and profitability on firm value with GCG (Good Corporate Governance) as a moderating variable in the Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange (BEI) in the year 2022. The population in this study consists of Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange during the 2022 period. The sample size for this study is 30 companies. The sampling method employed is purposive sampling, and hypothesis testing is conducted using Moderated Regression Analysis. The results of this research indicate that CSR has a significant impact on firm value, profitability has a significant impact on firm value, and GCG can moderate the influence of CSR and profitability on firm value. Keywords: CSR, Profitability, Firm Value, GCG
Co-Authors Isbandriyati Mutmainah Wahidhani, Eha Hasni