PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR INDUSTRI PERIODE 2019-2022

Murni, Yetty
Sudarmaji, Eka
MARSELA ANGGI YANI

Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Vol. 4 No. 2 (2024): September

The aim of this research is to examine the impact of profitability, capital structure and corporate social responsibility on company value, with company size as a moderating variable in the industrial sector listed on the Indonesia Stock Exchange. The research was conducted for four years, starting from 2019 to 2022. A total of 17 companies were selected as research samples that met the criteria using a purposive sampling method. The hypothesis was tested using multiple linear regression analysis using Eviews 12 software. The research results show that profitability, capital structure and company size have a significant impact on company value. Company size is able to moderate the influence of capital structure and corporate social responsibility on company value. However, corporate social responsibility does not have a significant influence on company value, and company size does not moderate the effect of profitability on company value.