Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating
(Studi Pada Perusahaan Cosmetics And Household Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)
DOI:
https://doi.org/10.35797/jab.14.1.48-59Keywords:
Profitability, Company Value, Corporate Social ResponsibilityAbstract
Cosmetic and household goods subsector companies listed on the Indonesia Stock Exchange in 2018-2022 will be analyzed on the influence of profitability on company value moderated by corporate social responsibility. Using quantitative methods because the data obtained is in the form of figures originating from annual reports. The sampling technique uses purposive sampling based on consideration of certain criteria. The data analysis technique uses SmartPLS software version 4.0 using the Partial Least Square (PLS) approach. Based on the results of the analysis carried out, profitability has a positive and significant effect on company value. The greater the profitability, the higher the company value. Profitability has a positive and significant effect on company value, moderated by corporate social responsibility (CSR). The greater the profitability which is strengthened by corporate social responsibility (CSR), the greater the company value will increase.
References
Andriyanti, S. P. (2022). PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI. Jurnal Ilmu Dan Riset Manajemen.
Brigham, E. F. Dan J. F. Houston. 1997. Dasar-dasar Manajemen Keuangan. Edisi Sembilan Jilid 1. Erlangga. Jakarta
Bursa Efek Indonesia Laporan Keuangan Tahunan 2018, 2019, 2020, 2021, dan 2022 (diakses di https://www.idx.co.id).
Hermawan, S., Sari, Y.A., Biduri, S., Rahayu, R. A. (2023). Corporate Social Responsibility, Firm Value, and Profitability: Evidence from Pharmaceutical Companies in Indonesia and Malaysia. Interen. Journal of Profess.Bus.Reviews. v8 n.2 p.01-24.
M, H. (2019). Capital Structure and Firm Size on Firm Value Moderated by Profitability. International Journal of Economics and Business Administration, 7(1), 174-191.
Munzir, M., Andriyan, Y., & Hidayat, R. (2023). Consumer Goods: Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dimediasi oleh Corporate Social Responsibility. Jurnal Akuntansi Dan Governance, 3(2),153.https://doi.org/10.24853/jago.3.2.153-165.
Nisa, D.K., Paksi, A. K., Hutami, A. N., & Yuni Fadila, Q. (2021). Unilever’s contribution to achieving sustainable development goals 3 in Indonesia. E3S Web of Conferences. 10.1051, e3sconf 202121601023.
Nurhasanah, Andi. "Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi." Bata Ilyas Educational Management Review 3.2 (2023): 1-13.
Rahmantari, N. L. L., Sitiari, N, W., & Dharmanegara, I. B.A. (2019). Effect of Corporate Social Responsibility on Company Value With Company Size and Profitability as Moderated Variables in Pharmaceutical Companies Listed on the Indonesia Stock Exchange. Jurnal Ekonomi dan Bisnis Jagaditha, 6(2), 121-129.
Sulpriyati Ulnikom Sulpriyati. (2021). Meltodologi Pelnellitian Strulctulral Elqulation Modelling—Partial Last Square.
Wulandari, Catur, and David Efendi. "Pengaruh profitabilitas terhadap nilai perusahaan dengan corporate social responsibility sebagai variabel moderasi." Jurnal Ilmu Dan Riset Akuntansi (JIRA) 11.6 (2022).
Zaky MACHMUDDAH, Dian Wulan Sari, St. Dwiarso UTOMO. “Corporate Social Responsibility, Profitability and Firm Value: Evidence from Indonesia. Journal of Asian Finance, Economics and Business Vol 7 No 9 (2020) 631=638.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
