OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2020-2022

Atanti, Della (Unknown)
Trisnaningsih, Sri (Unknown)



Article Info

Publish Date
31 Jul 2024

Abstract

When a company acts responsibly towards its stakeholders, including the communities in which it operates, it is engaging in corporate social responsibility. A company's value can increase if its leaders are involved in Corporate Social Responsibility (CSR) initiatives that benefit society and the environment. This study aims to determine the effect of corporate social responsibility on company value. The effect of CSR on company value is examined in this study, with profitability as a moderating variable. A quantitative approach is used in this research process. Sampling using purposive sampling. The population of this study is 66 public sector companies listed on the IDX (Indonesia Stock Exchange) from 2020 to 2022. The criteria have been met by 16 of these companies and with a period of 3 years. The method in this study uses Partial Least Squares (PLS), and is implemented using SmartPLS 4.0 software on 48 data. The PLS-SEM approach uses secondary data in this study. Based on the findings of this study, CSR (Corporate Social Responsibility) has no effect on company value and profitability is not able to moderate the effect of CSR and company value.

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Journal Info

Abbrev

oikos

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi is a scientific journal in Jurusan Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pasundan that serves as a media for publication of ideas, studies and quality research results related to Economic and Economic Education ...