I Putu Sudana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia

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Journal : Indonesian Journal of Sustainability Accounting and Management

The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators Putu Pande R. Aprilyani Dewi; I Putu Sudana; I Dewa Nyoman Badera; I Ketut Rasmini
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.325

Abstract

This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
Co-Authors A.A Ari Krisnawati Anak Agung Istri Agung Mahadewi Anak Agung Ngurah Bagus Dwirandra Asri Suryaputri Sudjana Bagus Adya Darmawan Cokorda Bagus Darmawan Comera Arihatsu Desak Made Mya Yudia Sari Devina Danayanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Luh Gede Krisna DODIK ARIYANTO EKA ARDHANI SISDYANI Fivetina Wulan Ade Gusti Ayu Nyoman Budiasih Henny Rahyuda Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gde Sudiartha I Gusti Agung Ayu Siska Suandewi I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Agung Dananjaya I Ketut Sujana I Ketut Yadnyana I Made Sadha Suardikha I Nyoman Adi Wiyarna I Wayan Angga Sudiartama I Wayan Budi Mahendra Ida Ayu Ary Mahadewi Ida Ayu Yuni Pramitha Ira Kusumawardani Kadek Gita Saraswati Kalvarina Sabatini Komang Eva Cyntia Dewi Kompiang Martina Dinata Putri Made Julia Drupadi Maria Meiatrix Ratna Sari Maria Ratna Sari Muhammad Firdiansyah Adiwirya N. Diah Utami Nadia Hermawaty Ni Kadek Riska Santika Dewi Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Astri Yulistyawati Ni Luh Ari Maharani Ni Luh Nia Ardiani Ni Luh Putu Wiagustini Ni Made Adi Erawati Ni Made Dina Andriani Ni Made Dwi Ratnadi Ni Made Dwi Rina Ni Made Sandyarani Dwi Nantari Ni Made Widia Iswara Dewi Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yunita Dewi Ni Wayan Ade Suyanti Ni Wayan Yoshi Antari Nyoman Weda Putu Agus Ardiana Putu Kemala Vidyantari Sagung Agung Dwiyani Sagung Oka Pradnyawati Yohanes Made Supadi