The Moderation Capability of Corporate Social Responsibility on the Influence of Return on Asset and Debt to Equity Ratio on Price Book to Value

Novi Herman Sada ()
Additional contact information
Novi Herman Sada: Hasanuddin University, Doctoral Candidate, Faculty of Economics and Business

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 1535-1544 from Springer

Abstract: Abstract This research aims to learn about the effects of the variable Corporate Social Responsibility (CSR) on the profitability of businesses that are measured by Return On Asset (ROA) and leverage that is analyzed by Debt to Equity Ratio (DER) on the profitability of businesses that are determined by Price Book to Value (PBV). The research sample is companies on the Indonesian Stock Exchange (IDX) in 2020-2022 in the non-cyclical consumer sector. The method for establish sample size in this study is to use purposive sampling, which has resulted in more than 27 companies meeting the criteria for determining sample size. Another method of data analysis employs regression analysis with the SPSS software version 23. The results of the analysis show that: 1) Corporate Social Responsibility can mitigate the impact of Return On Asset on businesses that use Price Book to Value; and 2) Corporate Social Responsibility can mitigate the impact of Debt to Equity Ratio on businesses that use Price Book to Value.

Keywords: ROA; DER; CSR; PBV (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_122

Ordering information: This item can be ordered from
http://www.springer.com/9789464637588

DOI: 10.2991/978-94-6463-758-8_122

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().