Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (Tanggung Jawab Sosial Perusahaan) Sebagai Variabel Moderating (Studi Empiris Di Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indo

Abstract

This study aims to determine and analyze the effect of profitability on firm value with
corporate social responsibility as a moderating variable in food and beverage sub-sector
manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This
research approach uses quantitative methods. The population in this study amounted to 30.
The sampling technique used was purposive sampling, based on the purposive sampling
technique, the sample obtained in this study amounted to 14 companies. The data analysis
method in this study was carried out using panel data testing, data processing was carried
out using the Eviews program. The results show that profitability has a significant effect on
firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia
Stock Exchange in 2017-2020 and Corporate Social Responsibility does not moderate the
effect of profitability on firm value in food and beverage sub-sector manufacturing
companies. listed on the Indonesia Stock Exchange in 2017-2020.