The Effect of Corporate Social Responsibility Disclosure on Firm Value with Profitability as a Moderating Variables

DOI

10.2991/assehr.k.211102.028How to use a DOI?

Keywords

Corporate Social Responsibility; Profitability; Corporate Value

Abstract

Indonesia’s business economy, which is growing from day to day, has made corporate competition tighter. As a result, it creates social inequality and environmental damage in people’s lives due to uncontrolled company activities aimed at increasing the company’s value and profit. Therefore, currently, the disclosure of Corporate Social Responsibility is needed. The researcher aims to find whether Corporate Social Responsibility affects firm value and whether profitability can strengthen CSR disclosure on Firm Value. This study processed used the Moderate Regression Analysis method. There are 30 samples from 5 banking companies listed in the Sri Kehati Index for the period 2014-2019. Based on the results of research conducted using Eviews 10, it shows that the results of the disclosure of Corporate Social Responsibility have a positive and significant effect on firm value, and profitability has a positive and significant effect on strengthening the disclosure of Corporate Social Responsibility on Firm Value.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Lisa Kustina
AU  - Nurul Wahidatul Rizka
PY  - 2021
DA  - 2021/11/16
TI  - The Effect of Corporate Social Responsibility Disclosure on Firm Value with Profitability as a Moderating Variables
BT  - Proceedings of the 1st International Conference on Research in Social Sciences and Humanities (ICoRSH 2020)
PB  - Atlantis Press
SP  - 225
EP  - 233
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211102.028
DO  - 10.2991/assehr.k.211102.028
ID  - Kustina2021
ER  -