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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indo-Fintech Intellectuals: Journal of Economics and Business
Siagian, Belinda Mora
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Humanities Economics, Econometrics & Finance Social Sciences

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Faktor-faktor yang mempengaruhi corporate social responsibility dengan kinerja keuangan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Siagian, Belinda Mora; Leon, Farah Margaretha; Purba, Yosephina Endang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.391 KB) | DOI: 10.32670/fairvalue.v4i10.1687

Abstract

This study aims to analyze the factors that influence CSR with financial performance as a moderating variable in manufacturing companies listed on the IDX. The data used in this study is secondary data sourced from the annual reports and financial statements of manufacturing companies listed on the IDX during the 2015-2020 period. The research sample using purposive sampling method obtained a sample of 26 companies. The data analysis used is moderating regression analysis using Eviews 10. The results show that institutional ownership, managerial ownership and firm size have a positive and significant impact on CSR. Firm growth and debt ratio have no effect on CSR. Financial performance can moderate the direction of the positive relationship the influence of institutional ownership on CSR. Financial performance can moderate the direction of the negative relationship of managerial ownership on CSR. Financial performance cannot moderate the effect of firm growth on CSR. The results of this study provide information to management and investors where companies that have large institutional ownership can encourage CSR activities by paying attention to financial performance which can weaken the influence on CSR. Managerial ownership and large company size can encourage CSR activities by paying attention to financial performance which can strengthen the influence on CSR. In addition, improved financial performance and large institutional investors can encourage CSR activities. Declining financial performance and large managerial investors can also encourage CSR activities
PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP FIRM VALUE: A SYSTEMATIC LITERATUR REVIEW Siagian, Belinda Mora
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5210

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan (firm value), Penelitian ini menggunakan metode Systematic Literature Review (SLR) berbasis PRISMA terhadap artikel jurnal yang dipublikasikan selama periode 2021–2025. Dari hasil seleksi ketat berdasarkan kriteria inklusi dan eksklusi, sebanyak 17 artikel jurnal teridentifikasi relevan dan dianalisis lebih lanjut. Sintesis hasil penelitian menunjukkan bahwa penerapan CSR secara konsisten dan strategis berdampak positif terhadap peningkatan nilai perusahaan, di antaranya melalui perbaikan reputasi, loyalitas pelanggan, serta akses pada sumber pendanaan dan investasi. Pengaruh ini sangat dipengaruhi oleh faktor-faktor seperti sektor industri, tata kelola perusahaan, regulasi pemerintah, dan kualitas implementasi CSR. Penelitian ini menegaskan pentingnya strategi dan tata kelola CSR yang terintegrasi untuk optimalisasi nilai perusahaan secara berkelanjutan.
Co-Authors Leon, Farah Margaretha Purba, Yosephina Endang