JAE (Jurnal Akuntansi dan Ekonomi)
Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Veronika Mau, Maria (Unknown)
Muslichah, Muslichah (Unknown)



Article Info

Publish Date
14 Mar 2026

Abstract

This research was conducted with the aim of testing the effect of profitability and leverage as independent variables on company value as the dependent variable and corporate social responsibility as a moderating variable. The method used is quantitative causality with a descriptive approach, the data source is secondary data from financial reports of companies in the consumer goods industry for the period 2018-2022. The population found was 75 companies, while the final sample sorted based on purposive sampling was 38 companies. Based on the interpretation algorithm using SmartPLS software, the results obtained in this research are that profitability has no effect on company value, leverage has an effect on company value, and CSR is unable to moderate the relationship between profitability and leverage on company value.

Copyrights © 2026






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...