Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
Vol. 1 No. 5 (2022): SEPTEMBER 2022

Pengaruh Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure Dengan Profitabilitas Sebagai Variabel Moderasi

Kartika Wulandari (Fakultas Ekonomi Bisnis, Universitas Harapan Medan)
Yani Suryani (Fakultas Ekonomi Bisnis, Universitas Harapan Medan, Indonesia)
Ahmad Sani (Fakultas Ekonomi Bisnis, Universitas Harapan Medan, Indonesia)



Article Info

Publish Date
03 Oct 2022

Abstract

The purpose of this study was to examine the effect of corporate social responsibility, firm size, and leverage on firm value with profitability as a moderating variable. This type of research is quantitative research with causalty approach. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange ini 2016-2020. The sample in this study used purposive sampling which is 23 companies and the observation 5 years in a row so it counts 115. Data collection techniques in this study using documentation techniques. The data analysis technique in this study usesmultiple linear regression.The results of this study prove that corporate social responsibility has an effect on firm value, firm size and leverage have no effect on firm value, profitability can moderate the relationship of corporate social responsibility, company size and leverage to firm value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2020.

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Journal Info

Abbrev

inov

Publisher

Subject

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

Description

Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan (Inovatif: JEMABK) (E-ISSN 2809-3720) is a media publication manuscript that contains the results of the Field Research applying peer-reviewed. Manuscripts published in the Inovatif: JEMABK includes the results of ...