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All Journal Jurnal Ilmiah KOMPUTASI Jurnal Riset Akuntansi Kontemporer
Siti Nurul Faizah
Universitas Gunadarma
Computer Science & IT Economics, Econometrics & Finance

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Journal : Jurnal Riset Akuntansi Kontemporer

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MEDIATION OF PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE Siti Nurul Faizah; Dharma Tintri Ediraras
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4423

Abstract

The study aims to test and analyze the influence of CSR as measured by Economic Performance, Environmental Performance, and Social Performance on Firm Value measured using Tobin’s Q with profitability as a mediation variable. The object of this research is the information communication sector, health sector, agricultural sector, electricity sector, and real estate sector, and they were analyzed with statistical methods used is Partial Least Square (PLS). The results of this study showed that Economic Performance, Environmental Performance, and Social Performance had no effect on Return on Equity (ROE) and Tobin’s Q, while Return on Equity (ROE) had an effect on Tobin’s Q either.
Co-Authors Ayu Ningtiyas Irwan Bastian Metty Mustikasari