Fatika Sahda Azaria, - and Kurjono, - and Badria Muntashofi, - (2025) PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE SOCIAL RESPONSIBILITY (CSR) : Studi Kasus terhadap Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap nilai perusahaan serta peran Corporate Social Responsibility (CSR) sebagai variabel moderasi pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Metode yang digunakan adalah kuantitatif deskriptif dan verifikatif dengan teknik purposive sampling, menghasilkan 12 perusahaan sebagai sampel. Data sekunder diperoleh melalui dokumentasi laporan keuangan dari situs resmi BEI dan perusahaan. Analisis data menggunakan regresi moderasi dengan bantuan Eviews 13. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan yang mengartikan bahwa semakin tinggi nilai profitabilitas maka nilai perusahaan pada perusahaan ritel akan meningkat. Namun, CSR memperlemah hubungan tersebut. Hal ini dapat disebabkan oleh ketidaksesuaian antara implementasi CSR dengan strategi inti perusahaan atau kurangnya persepsi positif dari investor terhadap kegiatan CSR yang dilakukan. This study aims to examine the effect of profitability on firm value and the role of Corporate Social Responsibility (CSR) as a moderating variable in retail companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research uses a quantitative descriptive and verificative approach with purposive sampling, resulting in 12 companies as the sample. Secondary data were obtained from financial reports via the official IDX website and the companies' disclosures. Data analysis was conducted using moderated regression analysis with the assistance of EViews 13.The results show that profitability has a positive effect on firm value, indicating that higher profitability increases the firm value in retail companies. However, CSR weakens this relationship. This may be due to the misalignment between CSR implementation and the company's core strategy or a lack of positive perception from investors regarding CSR activities. Keywords: Profitability, Firm Value, Corporate Social Responsibility
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_articles&hl=id&imq=Fatika+Sahda+Azaria# ID SINTA Dosen Pembimbing: Kurjono : 5994659 Badria Muntashofi : 6722099 |
| Uncontrolled Keywords: | Profitabilitas, Nilai Perusahaan, Corporate Social Responsibility, Profitability, Firm Value. |
| Subjects: | H Social Sciences > H Social Sciences (General) L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Fatika Sahda Azaria |
| Date Deposited: | 10 Sep 2025 04:20 |
| Last Modified: | 10 Sep 2025 04:20 |
| URI: | http://repository.upi.edu/id/eprint/135786 |
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