The Effect Of Corporate Sosial Responsibility Disclosure (Csrd) On Firm Value Moderated By Firm Size : Empirical Study Of The Mining Industry Companies Listed On Indonesia Stock Exchange
The purpose of this research is to investigate the impact of Corporate Social Responsibility Disclosure (CSRD) on company value, with firm size as moderating variable. The research topic is mining businesses listed on the Indonesia Stock Exchange from 2018 to 2020. In this study, 10 firms were obser...
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| Veröffentlicht in: | Journal of Namibian studies 2023-01, Vol.34 |
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| container_title | Journal of Namibian studies |
| container_volume | 34 |
| creator | Abidin, Zaenal Prabantarikso, R Mahelan Fahmy, Edian Putra, Hermawan Wibisono Nabila, Amabel |
| description | The purpose of this research is to investigate the impact of Corporate Social Responsibility Disclosure (CSRD) on company value, with firm size as moderating variable. The research topic is mining businesses listed on the Indonesia Stock Exchange from 2018 to 2020. In this study, 10 firms were observed, yielding a total of 30 observations. In sampling, the non-probability sampling methodology with the purposive sampling method was employed, and data analysis techniques included multiple linear analysis and Moderated Regression Analysis (MRA). The study's findings show that CSRD and company size have no significant impact on firm value; however, firm age has a significant positive impact on firm value. This study also demonstrates that company size cannot moderate (strengthen or weaken) CSRD, including social elements of firm value. |
| doi_str_mv | 10.59670/jns.v34i.1795 |
| format | Article |
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| issn | 1863-5954 2197-5523 |
| language | eng |
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| source | Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals |
| subjects | Companies Linear analysis Mining industry Sampling Social responsibility Stock exchanges |
| title | The Effect Of Corporate Sosial Responsibility Disclosure (Csrd) On Firm Value Moderated By Firm Size : Empirical Study Of The Mining Industry Companies Listed On Indonesia Stock Exchange |
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