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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press

shafa nada ariqa (Accounting, Faculty of Economics and Business, Brawijaya University)
Iwan Triyuwono (Universitas Brawijaya)

Publish Date
11 Jan 2024

This study aims to test empirically the effect of disclosure of corporate social responsibility, and leverage on firm value, which is moderated by profitability. State-owned companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2021 are the population for this study. The sample taken using the census method consisted of 100 items from 20 companies over 5 years. Moderated regression analysis (MRA) was used as a data analysis method. This research found that higher CSR disclosure will increase company value. Meanwhile, the higher the leverage, the lower the company value. However, profitability as a moderator has not been able to strengthen or weaken the effect of CSR disclosure, and leverage on firm value.

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