Determinants of firm value with CSR as moderating variables

Neni Meidawati and ktavina Diah Puspita
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Neni Meidawati: Department of Accounting, Universitas Islam Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia
ktavina Diah Puspita: School of Business and Management, Bandung Institute of Technology, Jl. Ganesa No. 10, Bandung, West Java, Indonesia

International Journal of Business Ecosystem & Strategy (2687-2293), 2023, vol. 5, issue 2, 67-81

Abstract: This study aims to determine the impact of leverage, profitability, and size on firm value with CSR disclosure as a moderating variable. The research population is Consumer Goods Industry-Cosmetics and Household Sub-Sector companies listed on the IDX for 2015-2021. Sampling was conducted by purposive sampling with specific criteria, and then the data were analyzed using Moderated Regression Analysis (MRA). It is clearly seen from the data analysis that leverage, profitability and firm size did not affect firm value. Therefore, CSR disclosure cannot moderate the relationship between profitability, firm size, and firm value but weakens the relationship between leverage and firm value. Thus, CSR disclosure can moderate the relationship between leverage and firm value.

Keywords: Firm value; leverage; profitability; firm size (search for similar items in EconPapers)
Date: 2023
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