PENGARUH PROFITABILITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Abstract

This research aimed to find out and examine empirically whether profitability and leverage affected firm value, with Corporate Social Responsibility (CSR) as moderating variable. The research was quantitative. Moreover, the data collection technique used purposive sampling. The population was banking companies listed on the Indonesia Stock Exchange (IDX) during 2020-2021. Furthernore, there were 38 companies as the sample. The total observation data was 76. Additionally. the data were taken from the official website of lDX, i.e. id.co.id The data analysis technique used multiple linear regression by testing the hypothesis. The results obtained in this study are that the profitability variable has a negative effect on firm value and it can be said that it is rejected, leverage has a positive effect on firm value and it can be said that it is accepted, corporate social responsibility has no significant effect in moderating profitability on firm value and it can be said that it is rejected, corporate social responsibility has a significant effect in moderating leverage on firm value and it can be said that it is accepted.