International Journal of Applied Finance and Business Studies
Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies

Corporate Social Responsibility As a Moderating Variable on Financial Performance With Company Value

Sugeng Suroso (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
30 Jun 2020

Abstract

This study aims to determine how the influence of financial performance on firm value with the disclosure of corporate social responsibility as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. The sample of the study was 21 manufacturing companies listed on the IDX. Sampling from the population using the purposive sampling technique. The results of the study using multiple linear regression show that financial performance as a proxy for ROA has a significant positive effect on firm value, and corporate social responsibility disclosure can moderate the effect of ROA on firm value.

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Journal Info

Abbrev

ijafibs

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research ...