Jurnal Paradigma Akuntansi
Vol. 5 No. 1 (2023): Januari 2023

PENGARUH FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING

Stefanie Stefanie (Unknown)
Widyasari Widyasari (Unknown)



Article Info

Publish Date
22 Jan 2023

Abstract

The purpose of this research is to gain empirical evidence about the effect of profitability, leverage, and institutional ownership on firm value moderated by corporate social responsibility (CSR) in property and real estate companies listed in Indonesia Stock Exchange for 2017-2019. This research used 120 samples of property and real estate companies selected through purposive sampling technique. The data used are secondary data in the form of company annual reports. The data are processed using Eviews version 11. The results of this research indicate that profitability has no effect on firm value, leverage has a positive effect on firm value, institutional ownership has no effect on firm value, CSR is unable to moderate the effect of profitability on firm value, CSR weakens the effect of leverage on firm value, and CSR is unable to moderate the effect of institutional ownership on firm value.

Copyrights © 2023






Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...