PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PRICE EARNING RATIO SEBAGAI VARIABEL MODERATING

Abstract

This research aimed to examine empirically the effect of Corporate Social Responsibility on
firm value with the Price Earning Ratio as a moderating variable. This research was
quantitative. Moreover, the population was Oil and Gas, Coal, Metals, and Minerals listed on
the Indonesia Stock Exchange (IDX) during 2021-2023. The data collection technique used
purposive sampling, in which the sample was based on the criteria given. In line with that,
researchers found that there were 9 outliers so data had to be trimmed, there were 78
samples from 29 Oil and Gas, Coals, Metals, and Minerals companies listed on IDX during
2021-2023. Furthermore, the data analysis technique used multiple linear regression with
Moderrate Regression Analysis.The result showed that Corporate Social Responsibility had
a positive effect on the firm value of Oil and Gas, Coals, and Minerals. However, the Price
Earning Ratio could not moderate the relationship between Corporate Social Responsibility
on firm value of Oil and Gas, Coal, Metals and Minerals.