PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Afifah Ayu Astutiningtyas, . (2023) PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the role of profitability and firm size in moderating the effect of corporate social responsibility on firm value. The sample used in this study is companies listed on the SRI-KEHATI and Indonesia Stock Exchange (IDX) which published annual reports and sustainability reports during 2019-2022. There are 90 samples obtained from 37 companies selected using the purposive sampling method. Using panel data analysis with a significance level of 5%, the study results state that CSR does not have a significant effect on firm value. In addition, profitability and firm size able to strengthen the influence of corporate social responsibility on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112073] [Pembimbing: Praptiningsih] [Ketua Penguji: Krisno Septyan] [Penguji 1: Agus Maulana]
Uncontrolled Keywords: Corporate Social Responsibility; Firm Value; Profitability; Firm Size; Stakeholder Theory; Legitimacy Theory.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Afifah Ayu Astutiningtyas
Date Deposited: 21 Mar 2024 03:01
Last Modified: 21 Mar 2024 03:01
URI: http://repository.upnvj.ac.id/id/eprint/27723

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