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Factors Affecting Company Value With Csr as a Moderating Variable in Energy Sector Companies

Year: 2024

Type: article

Abstract: This study’s research targeted to determine how profitability, leverage, and liquidity affected a company’s value while using Corporate Social Responsibility as a moderating variable. The 17 energy sector companies used in this study serve as examples for the years 2021-2022. This study uses multiple linear regression analysis with the SPSS program for hypothesis testing. This study concludes that while profitability and leverage have a significant positive effect on a company’s value, liquidity does not affect that value. However, Corporate Social Responsibility disclosure can moderate the impact of leverage and profitability on a company’s value.

Source: International Journal of Application on Economics and Business

DOI: 10.24912/ijaeb.v2i3.141-150

Authors: Frans Tegas, Susanto Salim

Institution: Tarumanagara University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4414948368

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