PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI

Alfiatul Maulida (Universitas Sarjanawiyata Tamansiswa)
Ratih Kusumawardhani (Universitas Sarjanawiyata Tamansiswa)
Inosensius Basenti Lusi Betekeneng (Universitas Sarjanawiyata Tamansiswa)

Jurnal Akuntansi Dan Manajemen
Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023

The purpose of this study was to test whether the effect of financial performance has a positive effect on firm value with corporate social responsibility as a moderator. The population in this study used 30 food and beverage companies listed on the IDX during the 2019-2022 period. The sample used in writing this research was purposive sampling. Data obtained from 30 food and beverage companies listed on the IDX during the 2019-2022 period were processed using SPSS 23. The results of this study indicate that financial performance has a positive effect on company value and corporate social responsibility is able to moderate these two variables.