Proceeding National Conference Business, Management, and Accounting (NCBMA)
8th National Conference Business, Management, and Accounting

CSR DISCLOSURE AS A MODERATOR FIRM VALUE: A STUDY ON ENERGY SECTOR MANUFACTURING COMPANIES

Junika Halawa (Unknown)
Ilyona Risty (Unknown)



Article Info

Publish Date
19 Jun 2025

Abstract

Investors' evaluation of a company's performance and prospects is reflected in its value. This study looks at how financial performance metrics, including firm size, profitability, leverage, and business operations, affect the value of energy businesses listed on the Indonesia Stock Exchange (IDX) between 2014 and 2022. Additionally, it looks into whether disclosure of corporate social responsibility (CSR) acts as a moderating element in these interactions. The study uses R-Studio software's panel data regression analysis with data from 28 companies, for a total of 224 observations. The findings suggest that whereas leverage, company size, and business operations do not significantly affect firm value, profitability does. Furthermore, there is no moderating effect of CSR disclosure on the association between business value and these financial performance metrics.

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Journal Info

Abbrev

NCBMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Prosiding National Conference Business, Management, and Accounting (NCBMA) berisi artikel-artikel ilmiah dari para peneliti secara nasional yang mengikuti konferensi NCBMA yang diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan. Prosiding National Conference ...