PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH UKURAN PERUSAHAAN

Abstract

This research aimed to determine profitability, Corporate Social Responsibility, and financial performance on firm value, moderated by the firm size of Basic Industries and Chemistry listed on the Indonesia Stock Exchange during 2018-2021. The profitability was referred to as ROA, Corporate Social Responsibility was referred to as CSRIJ, financial performance ROE, firm size (Size), and firm value using Price to Book Value (PBV). The research was quantitative with secondary data. Moreover, the data were companies’ annual financial statements. The data collection technique used purposive sampling. Furthermore, the population was 93 Basic Industries and Chemistry manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. In line with that, there were 31 samples. In total, the data samples became 124. The result showed that a) Profitability had a significant effect on firm value, b) Corporate Social Responsibility had a significant effect on firm value, c) Financial Performance had a significant effect on firm value, d) firm size had an insignificant effect on firm value, e) firm size moderated profitability which had a significant effect on firm value, f) firm size moderated Corporate Social Responsibility which had a significant effect on firm value, and g) firm size moderated financial performance which had an insignificant effect on firm value.