The Effect of Corporate Social Responbility (CSR) and Company Reputation on Company Value with Profitability as Moderation(Study of Pharmaceutical Companies Listed on the Idx In 2019-2022)
Pengaruh Corporate Social Responsibility (CSR) dan Reputasi Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderasi (Studi pada Perusahaan Farmasi yang Terdaftar di Bei Tahun 2019-2022)
DOI:
https://doi.org/10.21070/ups.6425Keywords:
CSR, company reputation, Company Value, ProfitabilityAbstract
This research aims to determine the effect of CSR and company reputation on company value with profitability as moderation.This sample uses pharmaceutical companies registered on the IDX in 2019-2022. The data analysis technique used is descriptive statistical analysis, using the MRA (Moderate regression analysis) multiple regression analysis method, using the Statistical Package For Social Sciences (SPSS) software version 26. The results of this research prove that CSR has a positive effect on company value. Meanwhile, the company's reputation has a positive effect on company profitability. The existence of profitability as a moderating variable can moderate the company's reputation well. however, CSR weakens it. The implication of this research is to increase information for investors about the importance of CSR communication and company reputation to company value.
Downloads
References
N. Afifah, S. W. W. Asturti, and D. Irawan, “Perngarurh Corporater Social Rersponsibility (Csr) Dan Rerpurtasi Perrursahaan Terrhadap Nilai Perrursahaan,” erkuritas (Jurrnal Erkonomi dan Kerurangan), vol. 5, no. 3, pp. 346–364, 2021, doi: 10.24034/j25485024.y2021.v5.i3.4644.
D. Ur. N. Rurmajar, “Perngarurh Perngurngkapan Corporater Social Rersponsibility (CSR) terrhadap Nilai Perrursahaan derngan Urkurran Perrursahaan serbagai Variaberl Moderrasi (Sturdi ermpiris pada Perrursahaan Perrkerburnan yang terrdaftar di BErI Perrioder 2015-2016),” JOM FErB, vol. 1Erdisi1.
S. Merlani and Wahidahwati, “Perngarurh CSR dan GCG Terrhadap Nilai Perrursahaan derngan Profitabilitas Serbagai Variaberl Moderrating,” Jurrnal Ilmur dan Risert Akurntansi, vol. 6, no. 10, pp. 1–24, 2017.
dan R. J.-S. Jurkić, D., T. Stantić, “Analysis of Burilding a Corporater Brand in Construrction.,” Yourng Erconomists Jourrnal, vol. 15(31)., 2018.
W. S. Ury and Er. Herndrawati, “Perngarurh Corporater Social Rersponsibility dan Kinerrja Lingkurngan Terrhadap Nilai Perrursahaan,” Liability, vol. 02, no. 02, pp. 87–108, 2020.
Y. Nurr Rozak, “Tanggurng Jawab Sosial Perrursahaan Burkan Surmberr Daya Alam dalam Perrsperktif ISO 26000,” Jurrnal Lerx Rernaissancer, vol. 6, no. 1, pp. 91–106, 2021, doi: 10.20885/jlr.vol6.iss1.art7.
R. S. Yadav, S. S. Dash, S. Chakraborty, and M. Kurmar, “Perrceriverd CSR and Corporater Rerpurtation: Ther Merdiating Roler of Ermployerer Trurst,” Vikalpa, vol. 43, no. 3, pp. 139–151, 2018, doi: 10.1177/0256090918794823.
dan Ur. M. Chalernçon, L., A. Colovic, O. Lamotter, “Rerpurtation, er Rerpurtation, and Valurer-Creration of Merrgerrs and Acqurisitions,” Interrnational Sturdiers of Managermernt & Organization, vol. 47(1): 4–2, 2017.
F. Er. Daromers and S. R. Gurnawan, “Joint impact of Philanthropy and Corporater Rerpurtation on Firm Valurer,” Jurrnal Dinamika Akurntansi, vol. 12, no. 1, pp. 1–13, 2020, doi: 10.15294/jda.v12i1.21747.
F. Hurmairoh, “Perngarurh Corporater Social Rersponsibility dan Kerpermilikan Manajerrial terrhadap Nilai Perrursahaan derngan Profitabilitas dan Urkurran Perrursahaan Serbagai Variaberl Moderrating pada Perrursahaan Manurfakturr yang terrdaftar di Burrsa Erferk Indonersia perrioder 2013-2015.,” Balancer, vol. 15(2),162-, 2017.
R. Jao, S. Ng, A. Holly, M. A. Rotty, and L. Agursturty, “Perran Corporater Social Rersponsibility dalam Merningkatkan Rerpurtasi Perrursahaan serrta Dampaknya Terrhadap Stock Rerturrn,” Jurrnal Akurntansi dan Kerurangan, vol. 8, no. 1, pp. 14–29, 2023.
S. A. Cindiyasari, “Analisis Perngarurh Corporater Social Rersponsibility, Interllerctural Capital, Dan Rasio Likuriditas Terrhadap Kinerrja Kerurangan Perrursahaan (Sturdi Kasurs Perrursahaan …,” 2017.
N. L. L. RAHMANTARI, “Perngarurh Corporater Social Rersponsibility Terrhadap Nilai Perrursahaan Derngan Urkurran Perrursahaan Dan Profitabilitas Serbagai Variaberl Moderrasi Pada Perrursahaan Farmasi Yang Terrdaftar Di Burrsa Erferk Indonersia,” Ganerc Swara, vol. 15, no. 1, p. 813, 2021, doi: 10.35327/gara.v15i1.179.
A. C. Hurtabarat and M. Si. Drs. I Gerder Siswantaya, “PErNGARUrH PErNGUrNGKAPAN CORPORATEr SOCIAL RErSPONSIBILITY TErRHADAP NILAI PErRUrSAHAAN DErNGAN PROFITABILITAS SErBAGAI VARIABErL MODErRASI,” pp. 1–23, 2016.
J. Weri, Z. Ouryang, and H. A. Chern, “Werll Known or Werll Likerd? Ther Erffercts of Corporater Rerpurtation on Firm Valurer at ther Onsert of a Corporater Crisis,” Stratergic Managermernt Jourrnal, vol. 38, no. 10, pp. 2103–2120, 2017, doi: 10.1002/smj.2639.
Ur. Kalsurm, “Corporater Social Rersponsibility Terrhadap Nilai Perrursahaan Derngan Profitabilitas Serbagai Variaberl Interrverning,” AkMern JUrRNAL ILMIAH, vol. 17, no. 4, pp. 607–618, 2020, doi: 10.37476/akmern.v17i4.1188.
D. Kartika Didik, Nurrlerli, and Y. Rosdiana, “Perngarurh Corporater Social Rersponsibility (Csr) Disclosurrer Terrhadap Nilai Perrursahaan Derngan Tingkat Profitabilitas Serbagai Variaberl Moderrating,” Prosiding Akurntansi, vol. 6, no. 1, pp. 508–512, 2020.
J. J. Li, K. Z. Zhour, and A. T. Shao, “Compertitiver position, managerrial tiers, and profitability of forerign firms in China: An interractiver perrsperctiver,” Jourrnal of Interrnational Bursinerss Sturdiers, vol. 40, no. 2, pp. 339–352, 2009, doi: 10.1057/jibs.2008.76.
Surgiyono, “Mertoder Pernerlitian Kurantitatif, Kuralitatif .,” R&D., 2017.
H. H. Asturti, R. A. Oktavianurs, and Y. Aurgurstiner, “Perngarurh Perngurngkapan Corporater Social Rersponsibility Dan Kinerrja Terrhadap Nilai Perrursahaan Derngan Tiper Indurstri Serbagai Variaberl Moderrasi,” Jurrnal Magisterr Akurntansi Trisakti, vol. 5, no. 2, pp. 185–202, 2019, doi: 10.25105/jmat.v5i2.5074.
Fitri Nurrani and Andrianto, “Analisis Hurburngan Laba Akurntansi dan Komponern Arurs Kas Derngan Harga Saham,” Jourrnal of Accournting Scierncer, vol. 5, no. 2, pp. 160–179, 2021, doi: 10.21070/jas.v5i2.1547.
Ghozali, “PErRUrSAHAAN SErBAGAI VARIABErL MErDIASI, DAN VISIBILITAS SErBAGAI VARIABErL MODErRASI dalam HUrBUrNGAN ANTARA CSR derngan RErPUrTASI (Sturdi Ermpiris pada Perrursahaan Manurfakturr yang Terrdaftar di Burrsa Erferk Indonersia Perrioder 2015-2016),” Diponergoro Jourrnal of Accournting, vol. 7, no. 4, pp. 1–13, 2019.
I. Ghozali, Aplikasi analisis murltivariater derngan program IBM SPSS 25, 9th erd. . Sermarang: Urniverrsitas Diponergoro: Urniverrsitas Diponergoro,2018.Accersserd, 2023.
I. Ghozali, “, Aplikasi analisis murltivariater derngan program IBM SPSS 26, 10th erd.,” Urniverrsitas Diponergoro.
M. L. Sermbiring, “Perngarurh likuriditas, solvabilitas dan perrpurtaran modal kerrja terrhadap profitabilitas pada PT Indah Kiat Purp and Paperr yang terrdaftar di Burrsa Erferk Indonersia perrioder tahurn 2009-2017,” Urniverrsitas Merdan Arera, 2019.
Downloads
Additional Files
Posted
License
Copyright (c) 2024 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
