The Effect of Corporate Social Responsibility on Firm Value with Financial Performance as an Intervening Variable in LQ 45 Companies Index.
- DOI
- 10.2991/assehr.k.210430.009How to use a DOI?
- Keywords
- LQ45, stock market, CSR
- Abstract
This study aims to determine the effect of corporate social responsibility on firm value with financial performance as an intervening variable in LQ 45 companies index listed on the Indonesia Stock Exchange during the 2016-2019 period. The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. Whereas, this research sample was determined by purposive sampling method by predetermined criteria. The analytical method employed was a path analysis using SPSS. The results of this study, as directly corporate social responsibility, has a positive and insignificant effect on firm value. Indirectly corporate social responsibility has a significant effect on firm value through financial performance as an intervening variable.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Adisty Ammarwaty AU - Zulpahmi AU - Sumardi PY - 2021 DA - 2021/05/03 TI - The Effect of Corporate Social Responsibility on Firm Value with Financial Performance as an Intervening Variable in LQ 45 Companies Index. BT - Proceedings of the 1st Annual International Conference on Natural and Social Science Education (ICNSSE 2020) PB - Atlantis Press SP - 58 EP - 65 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210430.009 DO - 10.2991/assehr.k.210430.009 ID - Ammarwaty2021 ER -