The Impact of CSR Disclosure on Firm Value: Moderating Roles of Profitability and Firm Size
Abstract
This study aims to gather empirical data on the impact of Corporate Social Responsibility (CSR) disclosure on firm value, using profitability and firm size as moderating variables. The research was conducted on the mining industry listed on the Indonesian Stock Exchange (BEI) for the period 2019-2022. The total sample in this study comprised 15 companies, selected using purposive sampling. The data analysis strategy employed is Moderated Regression Analysis (MRA). The results of the data analysis show that CSR disclosure positively impacts firm value. However, profitability and firm size do not moderate the impact of CSR disclosure on firm value. This study implies that it can assist investors in making informed decisions before investing.
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References
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Riyadh, H. A., Al-Shmam, M. A., & Firdaus, J. I. (2022). Corporate Social Responsibility and GCG Disclosure on Firm Value With Profitability. International Journal of Professional Business Review, 7(3), 1–21. https://doi.org/10.26668/businessreview/2022.v7i3.e655
Sembiring, S., & Trisnawati, I. (2019). Faktor-Faktor yang Memengaruhi Nilai Perusahaan. Jurnal Bisnis Dan Akuntansi, 21(1), 173–184. http://jurnaltsm.id/index.php/JBA
Sugiyanto, E., Trisnawati, R., & Kusumawati, E. (2021). Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership , and Board of Commissioners as Moderating Variables. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 6(1), 18–26. https://journals.ums.ac.id/index.php/reaksi/article/view/14107
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, R & D. Bandung: CV Alfabeta.
Tangngisalu, J. (2020). Effect of Cash Flow and Corporate Social Responsibility Disclosure on Firm Value. Atestasi : Jurnal Ilmiah Akuntansi, 3(2), 142–149. https://doi.org/10.57178/atestasi.v3i2.263
Tenriwaru, & Nasaruddin, F. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. AJAR, 3(01), 68–87. https://doi.org/10.35129/ajar.v3i01.104
Vistinasari, A., Utomo, M. N., & Karunia, E. (2022). Peran kompensasi dalam meningkatkan nilai perusahaan melalui kinerja lingkungan. Jurnal Ekonomi, Manajemen Dan Akuntansi, 24(2), 402–413. https://doi.org/10.29264/jfor.v24i2.10751
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Adiputra, I. G., & Hermawan, A. (2020). The Effect of Corporate Social Responsibility, Firm Size , Dividend Policy and Liquidity on Firm Value : Evidence from Manufacturing Companies in Indonesia. International Journal of Innovation, Creativity and Change, 11(6), 325–338. www.ijicc.net
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, 27(1), 362–387. https://doi.org/10.24843/eja.2019.v27.i01.p14
Dewi, N. K. A. T., & Sari, M. M. R. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, 27(3), 1956. https://doi.org/10.24843/eja.2019.v27.i03.p12
Dewi, P. P. R. A., Sudana, I. P., Badera, I. D. N., & Rasmini, I. K. (2021). The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators. Indonesian Journal of Sustainability Accounting and Management, 5(1), 113–122. https://doi.org/10.28992/ijsam.v5i1.325
Farida, F., Ramadhan, A., & Wijayanti, R. (2019). The Influence of Good Corporate Governance and Corporate Social Responsibility on Firm Value: Evidence from Indonesia. International Journal of Economics and Financial Research, 5(57), 177–183. https://doi.org/10.32861/ijefr.57.177.183
Fatmawati, C. A., & Asyik, N. F. (2019). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderatig. JIRA, 8(2), 1–17. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2189
Fauziah, D. A., Sukoharsono, E. G., & Saraswati, E. (2021). Corporate Social Responsibility Disclosure, Investment Efficiency, Innovation, and Firm Value. Assets: Jurnal Akuntansi Dan Pendidikan, 10(1), 11–22. https://doi.org/10.25273/jap.v10i1.6259
Firmansyah, A., Husna, M. C., & Putri, M. A. (2021). Corporate Social Responsibility Disclosure, Corporate Governance Disclosures, and Firm Value In Indonesia Chemical, Plastic, and Packaging Sub-Sector Companies. Accounting Analysis Journal, 10(1), 9–17. https://doi.org/10.15294/aaj.v10i1.42102
Fuadah, L. L., & Kalsum, U. (2021). The Impact of Corporate Social Responsibility on Firm Value : The Role of Tax Aggressiveness in Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 209–216. https://doi.org/10.13106/jafeb.2021.vol8.no3.0209
Gumanti, M., Utami, B. H. S., & Irviani, R. (2021). Pengaruh Corporate Social Responsibility terhadap Ukuran Perusahaan pada Perusahaan Industri Barang Konsumsi. Management Studies and Entrepreneurship Journal, 2(1), 1–6.
Handayati, P., Sumarsono, H., & Narmaditya, B. S. (2022). Corporate Social Responsibility Disclosure and Indonesian Firm Value: the Moderating Effect of Profitability and Firm’s Size. Journal of Eastern European and Central Asian Research, 9(4), 703–714. https://doi.org/10.15549/jeecar.v9i4.940
Julian, A., & Setiawati, E. (2024). The Effect Of Corporate Social Responsibility (CSR) And Company Size On Firm Value With Profitability As A Moderating Variable (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The IDX For The 2019- 2021 Period). Management Studies and Entrepreneurship Journal, 5(1), 871–883. https://doi.org/https://doi.org/10.37385/msej.v5i1.4198
Junardi. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. JURKAMI: Jurnal Pendidikan Dan Ekonomi, 4(2), 68–79. https://doi.org/https://doi.org/10.31932/jpe.v4i2.567
Kesumastuti, M. A. R. M., & Dewi, A. A. (2021). Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 31(7), 1854–1866. https://doi.org/10.24843/eja.2021.v31.i07.p19
Laksmi, A. A. S. D., & Wirawati, N. G. P. (2022). Profitabilitas, Good Corporate Governance, Pengungkapan Corporate social responsibility dan Nilai Perusahaan. E-Jurnal Akuntansi, 32(4), 1046–1056. https://doi.org/10.24843/EJA.2022.v32.i04.p16
Margini, & Kusumawati, E. (2023). Pengaruh Corporate Social Responsibility (CSR) Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Perusahaan Non Keuangan Tercatat Di BEI Periode 2019-2021). Management Studies and Entrepreneurship Journal, 4(5), 7261–7275. https://doi.org/https://doi.org/10.37385/msej.v4i6.3378
Miladeny, N. N. M., & Damayanthi, I. G. A. E. (2021). Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 31(12), 3231–3243. https://doi.org/10.24843/EJA.2021.v31.i12.p15
Ningtyas, C. P., Kambolong, M., & Makmur, M. (2022). Implementasi Corporate Social Responsibility Pada Pt. Aneka Tambang Tbk. UBPN Sulawesi Tenggara. Journal Publicuho, 5(4), 1091–1112. https://doi.org/https://doi.org/10.35817/publicuho.v5i4.50
Nuryana, I., & Bhebhe, E. (2019). Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. AFRE (Accounting and Financial Review), 2(2), 142–146. https://doi.org/10.26905/afr.v2i2.3261
Ogachi, D., & Zoltan, Z. (2020). Corporate Social Responsibility and Firm Value Protection. International Journal of Financial Studies Article, 8(72), 1–22. www.mdpi.com/journal/ijfs
Pagaddut, J. G. (2020). The Effect Of Corporate Social Responsibility On Firm Value In The Context Of Mergers And Acquisitions Using PLS-SEM. International Journal of Management (IJM), 11(2), 1161–1166. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3712051
Pradnyavita, K. I., & Suryanawa, I. K. (2020). Pengaruhn Profitabilitas, Ukuran Perusahaan, dan, Arus Kas Bebas, Terhadap Kebijakan Dividen. E-Jurnal Akuntansi, 30(1), 238–250.
Pramesti, A. A. W. L., & Budiasih, I. G. A. N. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 30(4), 1006–1018. https://doi.org/10.24843/eja.2020.v30.i04.p17
Putra, M. T. S., & Putri, I. G. A. M. A. D. (2022). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 32(5), 1317–1331. https://doi.org/10.24843/EJA.2022.v32.i05.p15
Putra, Y. A., & Widati, L. W. (2022). Profitabilitas , Struktur Modal , Ukuran Perusahaan , dan Kebijakan Dividen terhadap Nilai Perusahaan di BEI. Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 110–121. http://journal.stekom.ac.id/index.php/kompak
Putri, M. M., Firmansyah, A., & Labadia, D. (2020). Corporate Social Responsibility Disclosure, Good Corporate Governance, Firm Value: Evidence from Indonesia’s Food And Beverage Companies. The Accounting Journal of Binaniaga, 5(2), 113–122. https://doi.org/10.33062/ajb.v5i2.398
Rahmantari, N. L. L. (2021). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Moderasi Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ganec Swara, 15(1), 813–823. https://doi.org/https://doi.org/10.35327/gara.v15i1.179
Rasyid, C. A. M., Indriani, E., & Hudaya, R. (2022). Pengaruh Corporate Social Responsibility Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Dan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Pertambangan. Jurnal Aplikasi Akuntansi, 7(1), 136–156. https://doi.org/10.29303/jaa.v7i1.146
Riyadh, H. A., Al-Shmam, M. A., & Firdaus, J. I. (2022). Corporate Social Responsibility and GCG Disclosure on Firm Value With Profitability. International Journal of Professional Business Review, 7(3), 1–21. https://doi.org/10.26668/businessreview/2022.v7i3.e655
Sembiring, S., & Trisnawati, I. (2019). Faktor-Faktor yang Memengaruhi Nilai Perusahaan. Jurnal Bisnis Dan Akuntansi, 21(1), 173–184. http://jurnaltsm.id/index.php/JBA
Sugiyanto, E., Trisnawati, R., & Kusumawati, E. (2021). Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership , and Board of Commissioners as Moderating Variables. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 6(1), 18–26. https://journals.ums.ac.id/index.php/reaksi/article/view/14107
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, R & D. Bandung: CV Alfabeta.
Tangngisalu, J. (2020). Effect of Cash Flow and Corporate Social Responsibility Disclosure on Firm Value. Atestasi : Jurnal Ilmiah Akuntansi, 3(2), 142–149. https://doi.org/10.57178/atestasi.v3i2.263
Tenriwaru, & Nasaruddin, F. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. AJAR, 3(01), 68–87. https://doi.org/10.35129/ajar.v3i01.104
Vistinasari, A., Utomo, M. N., & Karunia, E. (2022). Peran kompensasi dalam meningkatkan nilai perusahaan melalui kinerja lingkungan. Jurnal Ekonomi, Manajemen Dan Akuntansi, 24(2), 402–413. https://doi.org/10.29264/jfor.v24i2.10751
Widyasari, N. M., & Yadnyana, K. (2021). Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan. E-Jurnal Akuntansi, 31(7), 1655. https://doi.org/10.24843/eja.2021.v31.i07.p04
Yudha, N. T. K., & Ariyanto, D. (2022). Umur dan Ukuran Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan. E-Jurnal Akuntansi, 32(3), 593–605. https://doi.org/10.24843/EJA.2022.v32.i03.p03
Published
2024-09-03
How to Cite
SEDANI, Ni Luh Gede Ayu Sri; RATNA SARI, Maria Mediatrix.
The Impact of CSR Disclosure on Firm Value: Moderating Roles of Profitability and Firm Size.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 7, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114871>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i07.p12.
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