Profitability relation, corporate social responsibility fund, and environmental performance with firm value

Yuliana, Indah (2019) Profitability relation, corporate social responsibility fund, and environmental performance with firm value. Management and Economics Journal, 3 (2). pp. 131-141. ISSN 2598-9537

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Abstract

The paradigm of a company that was originally only oriented to profit has shifted to the triple bottom line, namely not only concerned with economic interests but also a commitment to the environment (planet) and people (people). This study aims to determine the effect of profitability and funds on Corporate Social Responsibility on corporate value and to determine environmental performance as a moderating variable on the relationship of profitability and funds of Corporate Social Responsibility to the value of the company. The population in this study are companies included in the SRI-Kehati Index 2013-2016. The sample of research is 12 companies taken by purposive sampling technique. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that profitability has a positive and significant effect on firm value. Conversely, Corporate Social Responsibility funds have no effect and insignificant to the value of the company. While environmental performance is significantly able to moderate the relationship between profitability and Corporate Social Responsibility funds to company value.

Item Type:	Journal Article
Keywords:	Corporate Value; profitability; Corporate Social Responsibility fund; environmental performance
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Rini Rini Safitri
Date Deposited:	21 Apr 2020 09:35

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