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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

Moderating CSR disclosure: Profitability on firm value

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  • Moderating CSR disclosure: Profitability on firm value

Putu Monica Anjayani * and Ida Bagus Putra Astika

Faculty of Economics and Business, Udayana University, Bali, Indonesia. 
 
Research Article
World Journal of Advanced Research and Reviews, 2023, 19(02), 692-699
Article DOI: 10.30574/wjarr.2023.19.2.1622
DOI url: https://doi.org/10.30574/wjarr.2023.19.2.1622
 
Received on 22 June 2023; revised on 12 August 2023; accepted on 14 August 2023
 
This study aims to determine the moderating role of CSR disclosure on the effect of profitability on firm value. This research was conducted on property and real estate companies listed on the IDX. This study used 15 companies as samples. The sample was obtained by purposive sampling method. Data collection was obtained from the company's annual report and company performance summary obtained from the site www.idx.co.id. The analysis technique used is multiple linear regression. The results showed that profitability has a positive and significant effect on firm value. Moderation analysis shows that CSR disclosure weakens the effect of profitability on firm value.
 
Corporate Social Responsibility Disclosure; Profitability; Firm Value; CSR; CSR Disclosure
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2023-1622.pdf

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Putu Monica Anjayani and Ida Bagus Putra Astika. Moderating CSR disclosure: Profitability on firm value. World Journal of Advanced Research and Reviews, 2023, 19(2), 692-699. Article DOI: https://doi.org/10.30574/wjarr.2023.19.2.1622

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