Jurnal Penelitian Ekonomi dan Bisnis
Vol. 9 No. 1 (2024): March 2024

Corporate Social Responsibility and Firm Value: The Moderating Effect of Profitability

Fadillah, Rizki Rahma (Unknown)
Taufik, Taufik (Unknown)
Muthia, Fida (Unknown)

Article Info

Publish Date
05 Apr 2024

Abstract

This study focuses on the moderating effect of profitability on the relationship between corporate social responsibility and firm value. Using annual reports for 22 companies from Indonesia food and beverage sector for period of 2018 to 2020, this study demonstrate whether profitability able to act as a moderating variable using Moderated Regression Analysis. This study finds that profitability able to moderate the relationship between corporate social responsibility and firm value indicating that companies with better profitability able to implement the corporate social responsibility better which result in the increased in firm value. Keywords:Corporate social responsibility, Firm value, Profitability, MRA

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Journal Info
Jurnal Penelitian Ekonomi dan Bisnis
Website

Abbrev

jpeb

Publisher

Universitas Dian Nuswantoro

Subject

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

Description

JPEB is a periodical publication (two times a year, in March and September) with the primary objective to disseminate scientific articles in the fields of management, economics, accounting, and islamic economics. JPEB is accept your manuscript both written in Indonesian or ...