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All Journal EKONOMIKA45
I Gusti Ayu Agung Ratna Kusuma Dewi
Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening I Gusti Ayu Agung Ratna Kusuma Dewi; Gerianta Wirawan Yasa
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.2032

Abstract

The purpose of this study, namely: to determine the influence of profitability in mediating the effect of Corporate Social Responsibility disclosure on firm value. This study uses a quantitative approach with an associative form which aims to explain the effect of the CSR disclosure variable on firm value with profitability as the intervening variable. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population in this study was 78 companies. The samples in this study were all companies that are members of the mining sector on the Indonesia Stock Exchange for the 2019-2021 period and met the sample collection criteria. The method of determining the sample used in this study is non-probability with a purposive sampling technique which is carried out by taking samples from the population based on certain criteria. This study uses the Partial Least Square data analysis technique using Smartpls. This study uses data analysis techniques which include measurement models or outer models and structural models or inner models. The results of the analysis show that profitability as an intervening variable is able to increase company value when the company discloses CSR. Iimplications of this research show that positive signals received by investors will provide a positive response which can increase profitability.
Co-Authors Gerianta Wirawan Yasa