PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI

Abstrak

Company value is the price that prospective buyers are willing to pay if the company is sold. A company that is considered profitable will get more attention from investors, which can be seen from the number of investors who invest their shares in the company. The purpose of this study is to obtain empirical evidence regarding the effect of CSR disclosure on Firm Value with Profitability and Firm Size as a moderating variable. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange. The sample companies are 21 companies with 3 years of observation, then obtained 63 observations. The method of determining the sample used in this study is non-probability sampling with purposive sampling technique. The data in this study were obtained by the documentation method. After the data was collected, it was analyzed using Statistical Product and Service Solutions (SPSS) version 25. The results of the study indicate that CSR Disclosure has an effect on Firm Value, Profitability cannot moderates CSR Disclosures on Firm Value, and Firm Size moderates Strengthens CSR Disclosure on Firm Value.