Published: 2025-12-01

Pengaruh Corporate Sosial Responsibility Terhadap Nilai Perusahan Dengan Profitabilitas Sebagai Variabel Moderasi

DOI: 10.35870/jemsi.v11i6.5227

Candra Feby Anggiola, R. Ayu Ida Aryani, Arie Cahyani
  • Candra Feby Anggiola: Universitas Bumigora
  • R. Ayu Ida Aryani: Universitas Bumigora
  • Arie Cahyani: Universitas Bumigora
JEMSI Volume 11 Nomor 6 Desember 2025
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Abstract

This study aims to examine the effect of Corporate Social Responsibility on company value with profitability as a moderating variable. This study is a quantitative study with company value as the dependent variable. Company value in this study is measured by PBV. Corporate Social Responsibility as an independent variable and Profitability as a moderating variable. The sample of this study was 16 Automotive companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique in this study used the purposive sampling method with certain criteria. Data analysis was carried out using the classical assumption test and for hypothesis testing using the multiple linear regression method and moderating regression analysis. The results of this study indicate that Corporate Social Responsibility has a significant effect on company value, and Profitability as a moderating variable can strengthen the relationship between Corporate Social Responsibility and company value.


 

Keywords

Corporate Sosial Responsibility (CSR); Firm Value (PBV); Profitability (ROA)

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How to Cite

Anggiola, C. F., Aryani, R. A. I., & Cahyani, A. (2025). Pengaruh Corporate Sosial Responsibility Terhadap Nilai Perusahan Dengan Profitabilitas Sebagai Variabel Moderasi. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(6), 5572-5581. https://doi.org/10.35870/jemsi.v11i6.5227
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 6 (2025)

  • Section: Articles

  • Published: 2025-12-01

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Author Biographies
Candra Feby Anggiola, Universitas Bumigora
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bumigora.

R. Ayu Ida Aryani, Universitas Bumigora
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bumigora.

Arie Cahyani, Universitas Bumigora
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bumigora.

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