DETERMINING FIRM VALUE WITH PROFITABILITY AND SIZE OF THE COMPANY AS A MODERATING VARIABLES

  • Ratna Wijayanti Daniar Paramita STIE Widya Gama Lumajang
Keywords: Corporate Social Responsibility, Company Value, Profitability, Company Size

Abstract

This study aims to determine the impact of CSR on firm value when the company's profitability increases when the size of the company increases. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange with the sample selection using a purposive sampling method. Sources of data used in this study are external data sources; the data in this study are secondary. The type of data used in this research is quantitative data. At the same time, the data used in this study are the company's annual financial statements for the period 2014-2017. CSR plays a crucial role in increasing the value of the company, the higher the social responsibility of the company towards the community and its stakeholders, the better the company value will be, increasing the value of the company when company profitability is high. Conversely, weak CSR disclosure can reduce company value when company profitability is low. An increase can also influence CSR in company size.

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Published
2020-09-26