Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2020-2022
Keywords:
Corporate Social Responsibility, Company Value, ProfitabilityAbstract
When a company acts responsibly towards its stakeholders, including the communities in which it operates, it is engaging in corporate social responsibility. A company's value can increase if its leaders are involved in Corporate Social Responsibility (CSR) initiatives that benefit society and the environment. This study aims to determine the effect of corporate social responsibility on company value. The effect of CSR on company value is examined in this study, with profitability as a moderating variable. A quantitative approach is used in this research process. Sampling using purposive sampling. The population of this study is 66 public sector companies listed on the IDX (Indonesia Stock Exchange) from 2020 to 2022. The criteria have been met by 16 of these companies and with a period of 3 years. The method in this study uses Partial Least Squares (PLS), and is implemented using SmartPLS 4.0 software on 48 data. The PLS-SEM approach uses secondary data in this study. Based on the findings of this study, CSR (Corporate Social Responsibility) has no effect on company value and profitability is not able to moderate the effect of CSR and company value.Downloads
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