Jurnal Manajemen & Keuangan
Vol 12 No 1 (2023): JURNAL MANAJEMEN DAN KEUANGAN

Determination of A Firm Value with CSR as a Moderation Variable

Dinda Spanyolia Agassi (University of Hayam Wuruk Perbanas)
Achmad Saiful Ulum Ulum (Unknown)



Article Info

Publish Date
31 May 2023

Abstract

The study aims to test the effect of profitability, leverage, and corporate size on a Firm Value with CSR as a moderation variable. Based on research methods, this research is classified as pure research. The method of data collection used in this study is to use the method of documentation through the company's financial statements published through the official website of the Indonesia Stock Exchange (IDX) which is www.idx.co.id. The population in this study used companies listed on the Indonesia Stock Exchange for the period 2015-2020. The sample used is a manufacturing company listed on the Indonesia stock exchange for the period 2015-2020. The sampling method uses purposive sampling with a sample of 24 companies that fit the criteria. Data analysis techniques use multiple linear regression analysis and multiple regression analysis, using spss software application version 25. The results showed that simultaneously profitability, leverage, and the size of the company had a significant effect on the Firm Value. Partially profitability and laverage have a significant positive effect on the Firm Value. But the size of the company has no effect on the Firm Value. CSR variables are able to moderate the influence of profitability and the influence of leverage on the Firm Value. But at the size of the company, corporate social responsibility is not able to moderate the influence of the size of the company on the Firm Value

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Journal Info

Abbrev

jmk

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Jurnal Manajemen & Keuangan merupakan wahana hasil penelitian dan telaah konseptual dalam bidang manajemen dan keuangan, diterbitkan sejak tahun 2012 dan terbit 2 kali setahun pada bulan Mei dan ...