Bisma: Jurnal Bisnis dan Manajemen
Vol 18 No 2 (2024)

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN INTELLECTUAL CAPITAL (IC) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Liani, Yolan (Unknown)
Wardhani, Rulyanti Susi (Unknown)
Sumiyati, Sumiyati (Unknown)



Article Info

Publish Date
31 Jul 2024

Abstract

Firm value is important because high company value will bring great prosperity to shareholders. Firm value describes company performance which can influence investor perceptions. High firm value not only reflects the company's current performance, but also shows market confidence in the company's prospects in the future. This study aims to determine and analyze the effect of Corporate Social Responsibility (CSR) and Intellectual Capital (IC) on firm value which is moderated by profitability. The sampling technique of this study used purposive sampling and based on established criteria obtained as many as 33 manufacturing companies listed in BEI in 2021-2023. This study adopted a quantitative approach with data analysis methods in the form of descriptive statistical analysis and panel data regression analysis. The result show that Corporate Social Responsibility (CSR) has a positive effect on firm value, Intellectual Capital (IC) has no effect on firm value, profitability is able to moderate the effect of Corporate Social Responsibility (CSR) on firm value, and profitability is able to moderate the effect of Intellectual Capital (IC) on firm value.

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Journal Info

Abbrev

BISMA

Publisher

Subject

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

Description

Bisma terbit secara berkala pada bulan Januari, Mei dan September dengan ISSN 1978-3108 (print), bertujuan untuk menyebarluaskan artikel hasil riset, hasil pemikiran (telaah analitis-kritis) dan artikel ulasan atas artikel yang pernah dipublikasikan dalam bidang bisnis dan manajemen. Bisma menerima ...