Jurnal Manajemen Dan Akuntansi Medan
Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025

Corporate Social Responsibility dan Likuiditas terhadap Nilai Perusahaan dengan dimoderasi oleh Profitabilitas

Septiana, Gina (Unknown)
Rivandi, Muhammad (Unknown)

Article Info

Publish Date
01 Jul 2025

Abstract

This research aims to analyze the influence of Corporate Social Responsibility and liquidity on firm value and find out whether profitability can moderate it Corporate Social Responsibility and liquidity on firm value. This research uses Quantitative methodology using secondary data. Samples used in This research includes LQ45 companies that have been listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling and A total of 18 companies have met the criteria as research samples. Analysis method used is panel regression. The research results show that Corporate Social Responsibility and liquidity have a positive and significant effect on firm value and Profitability moderates the negative relationship between Corporate Social Responsibility and liquidity on fim value.

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Journal Info
Jurnal Manajemen Dan Akuntansi Medan
Website

Abbrev

jumansi

Publisher

Yayasan Cita Cendekiawan Al Khwarizmi

Subject

Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

Description

JUMANSI: Jurnal Manajemen dan Akuntasi adalah jurnal yang memuat hasil penelitian atau kajian ilmu di bidang Manajemen dan Akuntansi. JUMANSI terbit setiap dua kali dalam setahun, yaitu pada bulan Januari dan Juli. JUMANSI mempublikasikan karya ilmiah terbaik berdasarkan proses seleksi di bidang ...