Faculty of Economics and Business, Udayana University, Bali, Indonesia.
World Journal of Advanced Research and Reviews, 2023, 19(02), 692–699
Article DOI: 10.30574/wjarr.2023.19.2.1622
DOI url: https://doi.org/10.30574/wjarr.2023.19.2.1622
Received on 22 June 2023; revised on 12 August 2023; accepted on 14 August 2023
This study aims to determine the moderating role of CSR disclosure on the effect of profitability on firm value. This research was conducted on property and real estate companies listed on the IDX. This study used 15 companies as samples. The sample was obtained by purposive sampling method. Data collection was obtained from the company's annual report and company performance summary obtained from the site www.idx.co.id. The analysis technique used is multiple linear regression. The results showed that profitability has a positive and significant effect on firm value. Moderation analysis shows that CSR disclosure weakens the effect of profitability on firm value.
Corporate Social Responsibility Disclosure; Profitability; Firm Value; CSR; CSR Disclosure
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Putu Monica Anjayani and Ida Bagus Putra Astika. Moderating CSR disclosure: Profitability on firm value. World Journal of Advanced Research and Reviews, 2023, 19(02), 692–699. Article DOI: https://doi.org/10.30574/wjarr.2023.19.2.1622
Copyright © 2023 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0