eprintid: 135786 rev_number: 37 eprint_status: archive userid: 216503 dir: disk0/00/13/57/86 datestamp: 2025-09-10 04:20:30 lastmod: 2025-09-10 04:20:30 status_changed: 2025-09-10 04:20:30 type: thesis metadata_visibility: show creators_name: Fatika Sahda Azaria, - creators_name: Kurjono, - creators_name: Badria Muntashofi, - creators_nim: NIM2101197 creators_nim: NIDN0020106806 creators_nim: NIDN0028068004 creators_id: fatikashd@upi.edu creators_id: kurjono7@gmail.com creators_id: badria@upi.edu contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Kurjono, - contributors_name: Badria Muntashofi, - contributors_nidn: NIDN0020106806 contributors_nidn: NIDN0028068004 contributors_id: kurjono7@gmail.com contributors_id: badria@upi.edu title: 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 ispublished: pub subjects: H1 subjects: L1 divisions: PAK full_text_status: restricted keywords: Profitabilitas, Nilai Perusahaan, Corporate Social Responsibility, Profitability, Firm Value. note: https://scholar.google.com/citations?view_op=new_articles&hl=id&imq=Fatika+Sahda+Azaria# ID SINTA Dosen Pembimbing: Kurjono : 5994659 Badria Muntashofi : 6722099 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 date: 2025-05-28 date_type: published institution: Universitas Pendidikan Indonesia department: KODEPRODI87209#Pendidikan Akuntansi_S1 thesis_type: other thesis_name: other official_url: https://repository.upi.edu/ related_url_url: https://perpustakaan.upi.edu/ related_url_type: org citation: 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. document_url: http://repository.upi.edu/135786/1/S_PEA_2101197_Title.pdf document_url: http://repository.upi.edu/135786/7/S_PEA_2101197_Chapter1.pdf document_url: http://repository.upi.edu/135786/8/S_PEA_2101197_Chapter2.pdf document_url: http://repository.upi.edu/135786/9/S_PEA_2101197_Chapter3.pdf document_url: http://repository.upi.edu/135786/10/S_PEA_2101197_Chapter4.pdf document_url: http://repository.upi.edu/135786/11/S_PEA_2101197_Chapter5.pdf document_url: http://repository.upi.edu/135786/5/S_PEA_2101197_Appendix.pdf