Moderating CSR disclosure: Profitability on firm value

Abstract

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.