Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi
Abstract
This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 75 in 3 years of observation, with the method of collecting samples using the nonprobability sampling method with purposive sampling technique. The data analysis technique used Moderate Regression Analysis (MRA). The results of this research stated that CSR has an effect on firm value and profitability is not able to moderate the effect of CSR on firm value.
Keywords : Corporate Social Responsibility (CSR); Firm Value (Tobin’s Q); Profitability (ROA).
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References
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Murnita, P. E. M., & Putra, I. M. P. D. (2018). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1470–1494. https://doi.org/10.24843/eja.2019.v28.i01.p02
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Pramitha, I. A. Y., & Sudana, I. P. (2021). Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 31(3), 615–634. https://doi.org/10.24843/EJA.2021.v31.i03.p08
Pristianingrum, N. (2017). Pengaruh Ukuran, Profitabilitas, dan Pengungkapan CSR Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Strategi Pengelolaan Sumber Daya Daerah Dalam Menciptakan Good Governance, 353–364.
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Surya, L. P. (2018). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Ilmu Dan Riset Akuntansi, 7(1), 1–18.
Suryani, A., Sari, Paramita, A., & Atikah. (2019). Disclosure of Social Responsibility, Profitability to Improve the Company Value. KnE Social Sciences : International Conference on Economics, Management, and Accounting, 2019, 1008–1016. https://doi.org/10.18502/kss.v3i26.5427
Suryati, A. K., Gama, A. W. S., & Astiti, N. P. Y. (2019). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Forum Manajemen, 17(2), 111–121.
Tanjung, P. R. S. (2020). Effect of Corporate Social Responsibility Disclosure, Good Corporate Governance Implementation, and Profitability on Corporate Value (Asean Country Study 2016-2018). Saudi Journal of Business and Management Studies, 05(05), 274–283. https://doi.org/10.36348/sjbms.2020.v05i05.001
Tarmidi, D. (2019). Tax Compliance and Uncompliance Entity: A Comparative Study of Investor Reaction. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 105–110. https://doi.org/10.6007/ijarafms/v9-i1/5823
Tenriwaru, & Nasaruddin, F. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Atma Jaya Accounting Research (AJAR), 3(01), 68–87.
Wahyuni, S. F. (2018). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Ilmiah Magister Manajemen, 1(1), 109–117. https://doi.org/10.30596/maneggio.v1i1.2371 homepage:
Wulandari, A. A., Ramantha, I. W., & Wirakusuma, M. G. (2016). Dampak Moderasi Profitabilitas Terhadap Pengaruh Corporate Social Responsibility Pada Nilai Perusahaan Manufaktur. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(7), 1889–1918.
Wulandari, Wibowo, S., & Yunanto, A. (2020). Analisis Pengaruh Corporate Social Responsibility Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi Studi Pada Industri Perbankan. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 22(2), 144–157. https://doi.org/10.32424/jeba.v22i2.1591
Yanto, E. (2018). Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables. Journal of Applied Accounting and Finance (JAAF), 2(1), 36–49. https://doi.org/10.33021/jaaf.v2i1.304
Ado, A., Abdulrasheed, A., Zubairu, A. A., & Lamido, F. (2020). The Impact Of Profitability On Corporate Social Responsibility (CSR) Spending On Host Communities By Cement Manufacturing Companies. Global Journal of Applied, Management and Social (GOJAMSS), 19(5), 44–52.
Armika, A. A. A. M., & Suryanawa, I. K. (2018). Pengaruh Pengungkapan Tanggung Jawab Sosial Pada Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 22(1), 80–107. https://doi.org/10.24843/EJA.2018.v22.i01.p04
Chumaidah, & Priyadi, M. P. (2018). Pengaruh Profitabilitas dan Size Terhadap Nilai Perusahaan Dengan CSR Sebagai Variabel Pemoderasi. Jurnal Ilmu Dan Riset Akuntansi, 7(3), 1–20. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/download/116/113
Darmastika, I. W. R., & Ratnadi, N. M. D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan Dengan Profitabilitas dan Leverage Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), 362–387. https://doi.org/10.24843/eja.2019.v27.i01.p14
Darmawan, & Ikbal, M. (2019). Pengaruh Corporate Social Rensponblitiy (CSR) Terhadap Nilai Perusahaan Pada Bank BRI Cabang Parepare. Economos : Jurnal Ekonomi Dan Bisnis, 2(3), 112–119. https://doi.org/10.31850/economos.v2i3.551
Daryanto, W. M., Janette, & Angelina, L. (2020). Dose Corporate Social Responsibility Relate To Firm Value? International Journal of Business, Economics and Law, 21(3), 1–8.
Dwinata, A. (2020). The Effect of Corporate Social Responsibility (CSR) On Company Values with Company Profitability as Moderating Variables In Plantation Companies Listed In Indonesia Stock Exchange. International Journal Public Budgeting, Accounting and Finance, 3(1), 12–22.
Fasya, A. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Informasi Perpajakan, Akuntansi Dan Keuangan Publik, 13(2), 145–162. https://doi.org/10.25105/jipak.v13i2.5012
Fatmawati, C. A., & Asyik, N. F. (2019). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Ilmu Dan Riset Akuntansi, 8(2), 1–17.
Freeman, R. E. (1994). The Politics of Stakeholder Theory : Some Future Directions. Philosophy Documentation Center, 4(4), 409–421. http://www.jstor.org/stable/3857340 . Accessed:
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang.
Giri, M. D. B. W., & Dwirandra, A. A. N. B. (2014). Keadilan Distributif, Keadilan Prosedural, Dan Komitmen Tujuan Anggaran Sebagai Pemediasi Partisipasi Penganggaran Pada Kinerja Mnajerial. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 208–226.
Hakim, L. N., Lestari, S., Widiastuti, E., & Dewi, K. M. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Pro Bisnis, 12(2), 25–32.
Hamdallah, A. A., Purwati, S., & Boer, K. M. (2019). Implementasi Konsep “Hurier” Yang Dilakukan Oleh PT Pupuk Kalimantan Timur Kepada Masyarakat Ring 1. E-Journal Ilmu Komunikasi, 7(1), 293–305.
Harventy, G. (2020). Implementasi Program Tanggung Jawab Sosial Perusahaan Dalam Menciptakan Manfaat Bersama (Creating Share Value). Jurnal Akademi Akuntansi, 3(1), 36–43. https://doi.org/10.22219/jaa.v3i1.11161
Irwansyah, Lestari Ginting, Y., Kusumawardani, A., & Erdiyanti, J. (2017). Corporate Social Responsibility Disclosure, Leverage, and Firm Value: The Moderating Role of Profitability. Atlantis Press. Advances in Economics, Business and Management Research (AEBMR): Mulawarman International Conference on Economics and Business (MICEB 2017), 35, 213–218. https://doi.org/10.2991/miceb-17.2018.33
Iswati, W. (2020). The Impact of Disclosure Sustainability Reporting, Influence Corporate Social Responsibilities Towards Corporate Value with Mediation of Financial Performance. International Journal of Managerial Studies and Research (IJMSR), 8(1), 1–16. https://doi.org/10.20431/2349-0349.0801001
Jambeck, J. R., Geyer, R., Wilcox, C., Siegler, T. R., Perryman, M., Andrady, A., Narayan, R., & Law, K. L. (2015). Plastic waste inputs from land into the ocean. Science Journal, 347(6223), 768–770. https://doi.org/10.1126/science.1260352
Julianto, B., & Megawati, L. (2020). Pengaruh.CSR.dan.Kebijakan Dividen terhadap Nilai Perusahaan BUMN yang Terdaftar di BEI Periode 2013-2018. Jurnal.Ekonomi,.Manajemen.Dan.Akuntansi, 3(2), 130–144. http://studentjournal.umpo.ac.id/index.php/isoquant
Kalsum, U. (2020). The Effect of Corporate Social Responsibility on Corporate Value; Case Study in LQ45 Company. Journal La Bisecoman, 1(1), 18–24. https://doi.org/10.37899/journallabisecoman.v1i1.25
Lubis, N., Erlina, & Bukit, R. (2018). The Effect Of Company Size, Capital Structure, Managerial Ownersip, Institutional Ownership And Disclosure Of Corporate Social Responsibilitu As A Moderating Variable In Property And Real Estate Companies Listed In Indonesia Stock Exchange. Journal of Public Budgeting, Accounting and Finance, 2(1).
Murnita, P. E. M., & Putra, I. M. P. D. (2018). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1470–1494. https://doi.org/10.24843/eja.2019.v28.i01.p02
Nuswandari, C., Sunarto, S., Jannah, A., & Ikromudin, I. (2018). Corporate Social Responsibility Moderated the Effect of Liquidity and Profitability on the Firm Value. Atlantis Press. Advances in Economics, Business and Management Research : 2nd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2018), 86, 87–90. https://doi.org/10.2991/icobame-18.2019.19
Pramitha, I. A. Y., & Sudana, I. P. (2021). Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 31(3), 615–634. https://doi.org/10.24843/EJA.2021.v31.i03.p08
Pristianingrum, N. (2017). Pengaruh Ukuran, Profitabilitas, dan Pengungkapan CSR Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Strategi Pengelolaan Sumber Daya Daerah Dalam Menciptakan Good Governance, 353–364.
Puspita, S. (2018). Indonesia Penyumbang Sampah Plastik Kedua Di Dunia. Kompas.Com. https://megapolitan.kompas.com/read/2018/08/19/21151811/indonesia-penyumbang-sampah-plastik-terbesar-kedua-di-dunia
Rezkisari, I. (2019). Sampah Kemasan Terbanyak dari Produk FMCG. Republika.Co.Ic. https://republika.co.id/berita/nasional/umum/19/11/12/q0ufu8328-sampah-kemasan-terbanyak-dari-produk-fmcg
Spence, M. (1973). Job Market Signaling. The Quarterly Journal OfEconomics, 87(3), 355–374. https://doi.org/10.1055/s-2004-820924
Suriyani, L. De. (2019). Ini Merek Sampah Terbanyak Beberapa Sekolah di Bali. Mongabay.https://www.mongabay.co.id/2019/11/23/ini-merek-sampah-terbanyak-beberapa-sekolah-di-bali/
Surya, L. P. (2018). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Ilmu Dan Riset Akuntansi, 7(1), 1–18.
Suryani, A., Sari, Paramita, A., & Atikah. (2019). Disclosure of Social Responsibility, Profitability to Improve the Company Value. KnE Social Sciences : International Conference on Economics, Management, and Accounting, 2019, 1008–1016. https://doi.org/10.18502/kss.v3i26.5427
Suryati, A. K., Gama, A. W. S., & Astiti, N. P. Y. (2019). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Forum Manajemen, 17(2), 111–121.
Tanjung, P. R. S. (2020). Effect of Corporate Social Responsibility Disclosure, Good Corporate Governance Implementation, and Profitability on Corporate Value (Asean Country Study 2016-2018). Saudi Journal of Business and Management Studies, 05(05), 274–283. https://doi.org/10.36348/sjbms.2020.v05i05.001
Tarmidi, D. (2019). Tax Compliance and Uncompliance Entity: A Comparative Study of Investor Reaction. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 105–110. https://doi.org/10.6007/ijarafms/v9-i1/5823
Tenriwaru, & Nasaruddin, F. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Atma Jaya Accounting Research (AJAR), 3(01), 68–87.
Wahyuni, S. F. (2018). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Ilmiah Magister Manajemen, 1(1), 109–117. https://doi.org/10.30596/maneggio.v1i1.2371 homepage:
Wulandari, A. A., Ramantha, I. W., & Wirakusuma, M. G. (2016). Dampak Moderasi Profitabilitas Terhadap Pengaruh Corporate Social Responsibility Pada Nilai Perusahaan Manufaktur. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(7), 1889–1918.
Wulandari, Wibowo, S., & Yunanto, A. (2020). Analisis Pengaruh Corporate Social Responsibility Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi Studi Pada Industri Perbankan. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 22(2), 144–157. https://doi.org/10.32424/jeba.v22i2.1591
Yanto, E. (2018). Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables. Journal of Applied Accounting and Finance (JAAF), 2(1), 36–49. https://doi.org/10.33021/jaaf.v2i1.304
Published
2021-12-12
How to Cite
MILADENY, Ni Nyoman Mira; DAMAYANTHI, I Gusti Eka Ayu.
Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3231-3243, dec. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72932>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p15.
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