Corporate Social Responsibility dan Firm Value: Peran Mediasi Profitabilitas (Studi Pada Subsektor Industri Barang Konsumsi)

FOANTO, GABRIELLA NATASYA and DEWI, MELINDA and Christiawan, Yulius Jogi (2021) Corporate Social Responsibility dan Firm Value: Peran Mediasi Profitabilitas (Studi Pada Subsektor Industri Barang Konsumsi). In: Simposium Nasional Akuntansi XXIV, 29-10-2021 - 29-10-2021, Jambi - Indonesia.

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Abstract

Corporate Social Responsibility (CSR) is currently become one of the most important factors in the company, so many companies have implemented CSR activities. However, there are still many companies that are not consistent with their implementation and not taking it seriously. Thus, the benefits of the activities can not be conveyed optimally and investors can not assess the company properly. Based on these problems, the motivation of this research is to see whether CSR has an influence on Firm Value through Profitability. The reason for adding Profitability as a mediation variable is because Profitability is one of the factors in calculating company�s profit, which is also an indicator for investors in measuring whether the companies are good or not. The researcher hopes that through this research, it can contribute to other studies that are related with mediating role of Profitability towards CSR and FV. Population in this study are manufacturing companies in the consumer goods industry sub-sector listed on the IDX during 2016-2019. The sampling technique used is purposive sampling method which obtained 104 companies and data analysis technique used is Partial Least Square (PLS) with SmartPLS application. The results show that CSR has a significant positive effect on FV and also the Profitability is proven to mediate CSR and FV.

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