JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

Analysis of Corporate Social Responsibility’s Effect on The Value of Mining Companies Moderated by Profitability

Ferdian Agus Iqbal Saputra (UPN Veteran Jawa Timur)
Suparlan Pranoto (UPN Veteran Jawa Timur)



Article Info

Publish Date
28 Feb 2022

Abstract

The goal of this study was to determine the influence of “corporate social responsibility disclosure” on “company value of mining company” with “profitability” as a “moderating variable”. This study chose data from “the annual report of mining companies listed on the Indonesia Stock Exchange year 2015-2018”. This study use sample of “26 companies”. Using “purposive sampling technique”, the population of companies according to the minimum number is “18 companies”. This study using “Partial Least Square (PLS)” technique. This study research found that “corporate social responsibility negatively significant effect on company value”, “profitability has a positive effect on company value”. However, “profitability is not able to moderate the influence of Corporate Social Responsibility” to the “value of the company”.

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Journal Info

Abbrev

jpensi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI) adalah jurnal peer-review yang diterbitkan oleh Litbang Pemas Universitas Islam Lamongan yang terbit tiga kali dalam setahun yaitu bulan Februari, Juni dan Oktober. JPENSI telah mempublikasikan jurnal sejak Tahun 2016. JPENSI merupakan jurnal yang ...