The Effect of Corporate Social Responsibility Disclosure, Leverage, and Company Size on Company Value with Profitability as a Moderating Variable (Case Study of Energy Sector Companies Listed on the IDX in 2020-2023)

Riska Huliawati (Faculty of Economics and Business, University of Jambi)
Netty Herawaty (Lecturer in Master Accounting, Faculty of Economics and Business, University of Jambi)
Wiwik Tiswiyanti (Lecturer in Master Accounting, Faculty of Economics and Business, University of Jambi)

Nomico
Vol. 2 No. 10 (2025): Nomico-November

This study aims to determine the effect of Corporate Social Responsibility (CSR), leverage, and company size on firm value, with profitability as a moderating variable. The study population comprised energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study employed a quantitative method with secondary data in the form of company annual reports. The results show that CSR has a positive effect on firm value. Leverage has a negative effect on firm value. Company size has a positive effect on firm value. Profitability moderates the influence of CSR, leverage, and company size on firm value