The Impact of Financial Performance and Company Size on Corporate Social Values: Responsibility as Moderation

Authors

  • Munawaroh Ulfatul Nahdlatul Ulama University Surabaya
  • Majidi Lalu Muhammad Syahril Nahdlatul Ulama University Surabaya

Abstract

This study aims to analyze the Impact of Financial Performance and Company Size on the value of the company with corporate social responsibility as moderation. The sampling technique uses the purposive sampling  method and the population of mining companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses Analysis Moderated Regression with SPSS for Windows 26.0.  The results show that ROA has an effect on company value, ROE has an effect on company value, company size has no effect on company value, CSR is able to moderate the relationship between ROA and company value, CSR is able to moderate the relationship between ROE and company value and CSR is not able to moderate the relationship between company size and company value.

Downloads

Published

2024-11-06

How to Cite

Ulfatul, M., & Lalu Muhammad Syahril , M. (2024). The Impact of Financial Performance and Company Size on Corporate Social Values: Responsibility as Moderation. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 1(1), 85–101. Retrieved from https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/12

Issue

Vol. 1 No. 1 (2024): ICAMEKA

Section

Articles