Jurnal Akuntansi dan Pajak
Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024

KINERJA KEUANGAN BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Rundulemo, Putri (Unknown)
muslichah, Muslichah (Unknown)



Article Info

Publish Date
27 Jul 2024

Abstract

The objective of this study is to explore the effect of financial performance on firm value, with corporate social responsibility (CSR) as a moderating variable. The study focused on transportation companies listed in Indonesia Stock Exchange, with a sample size of 30 companies. The results indicate that financial performance has a positive effect on firm value. Furthermore, this research also found that CSR strengthens the influence of financial performance on company value. The findings suggest that transportation companies can enhance their firm value by improving their financial performance. Additionally, by actively engaging in Corporate Social Responsibility (CSR) activities, these companies can further amplify the positive impact of their financial success on their overall value. This implies that transportation companies should not only focus on financial metrics but also invest in CSR initiatives

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...