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All Journal E-JURNAL AKUNTANSI
Ni Luh Gede Ayu Sri Sedani
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Impact of CSR Disclosure on Firm Value: Moderating Roles of Profitability and Firm Size Ni Luh Gede Ayu Sri Sedani; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p12

Abstract

This study aims to gather empirical data on the impact of Corporate Social Responsibility (CSR) disclosure on firm value, using profitability and firm size as moderating variables. The research was conducted on the mining industry listed on the Indonesian Stock Exchange (BEI) for the period 2019-2022. The total sample in this study comprised 15 companies, selected using purposive sampling. The data analysis strategy employed is Moderated Regression Analysis (MRA). The results of the data analysis show that CSR disclosure positively impacts firm value. However, profitability and firm size do not moderate the impact of CSR disclosure on firm value. This study implies that it can assist investors in making informed decisions before investing. Keywords: Firm Value; CSR Disclosure; Profitability and Firm Size
Co-Authors Maria Meiatrix Ratna Sari