IDEAS home Printed from https://ideas.repec.org/a/adi/ijbess/v5y2023i2p67-81.html
   My bibliography  Save this article

Determinants of firm value with CSR as moderating variables

Author

Listed:
  • Neni Meidawati

    (Department of Accounting, Universitas Islam Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia)

  • ktavina Diah Puspita

    (School of Business and Management, Bandung Institute of Technology, Jl. Ganesa No. 10, Bandung, West Java, Indonesia)

Abstract

This study aims to determine the impact of leverage, profitability, and size on firm value with CSR disclosure as a moderating variable. The research population is Consumer Goods Industry-Cosmetics and Household Sub-Sector companies listed on the IDX for 2015-2021. Sampling was conducted by purposive sampling with specific criteria, and then the data were analyzed using Moderated Regression Analysis (MRA). It is clearly seen from the data analysis that leverage, profitability and firm size did not affect firm value. Therefore, CSR disclosure cannot moderate the relationship between profitability, firm size, and firm value but weakens the relationship between leverage and firm value. Thus, CSR disclosure can moderate the relationship between leverage and firm value.

Suggested Citation

  • Neni Meidawati & ktavina Diah Puspita, 2023. "Determinants of firm value with CSR as moderating variables," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 5(2), pages 67-81, April.
    • Handle: RePEc:adi:ijbess:v:5:y:2023:i:2:p:67-81
    DOI: 10.36096/ijbes.v5i2.408
    as

    Download full text from publisher

    File URL: https://www.bussecon.com/ojs/index.php/ijbes/article/view/408/212
    Download Restriction: no
    File URL: https://doi.org/10.36096/ijbes.v5i2.408
    Download Restriction: no
    File URL: https://libkey.io/10.36096/ijbes.v5i2.408?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:adi:ijbess:v:5:y:2023:i:2:p:67-81. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ibihutr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.