Indonesian Accounting Literacy Journal
Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING

Yulia Prisselya Hutagalung (Politeknik Negeri Bandung)
Sugih Sutrisno Putra (Politeknik Negeri Bandung)

Article Info

Publish Date
31 Mar 2022

Abstract

This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value

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Journal Info
Indonesian Accounting Literacy Journal
Website

Abbrev

ialj

Publisher

Politeknik Negeri Bandung

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...