The Role Of Csr In Moderating The Relationship Between Profitability And Company Value

Hadratul Mukarram () and Muhammad Sobarsyah
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Hadratul Mukarram: Hasanuddin University
Muhammad Sobarsyah: Hasanuddin University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 3118-3125 from Springer

Abstract: Abstract This study seeks to investigate the influence of e-commerce on the growth of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. The rapid expansion of e-commerce has significantly increased MSMEs’ revenue and market reach. The shift from traditional to online shopping is driven by technological advancements and the growing accessibility of digital platforms. E-commerce adoption allows MSMEs to reduce operational costs, enhance customer engagement, and improve business efficiency. Employing a qualitative research methodology, this study aims to understand the effects of e-commerce on MSME development. Data from Indonesia’s Central Statistics Agency (BPS) indicate that instant messaging is the most prevalent e-commerce channel, followed by marketplaces, social media, websites, and email. These platforms offer opportunities for MSMEs to expand their customer base and optimize sales strategies. The findings contribute to a deeper understanding of e-commerce’s impact on MSMEs, providing insights for policymakers and business owners. Additionally, this study examines the role of corporate social responsibility (CSR) in the relationship between profitability and corporate value. Using the Mitigation Regression Analysis (MRA) method, it analyzes seven infrastructure companies from 2019 to 2023. The results reveal a weak positive association between profitability and corporate value, though statistically insignificant. CSR does not significantly affect this relationship. These findings suggest that while profitability may enhance corporate value, CSR initiatives alone do not strengthen this link in the infrastructure sector. Companies should integrate CSR into sustainable business strategies to attract investors and enhance corporate value.

Keywords: CSR; Profitability; Company Value (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-758-8_259

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