Abid Djazuli, Abid Djazuli (2021) Financial Performance and Firm Value: The Moderating Role of Corporate Social Responsibility Disclosure. LINGUISTICA ANTVERPIENSIA, 13. pp. 3841-3853. ISSN 0304-2294

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Abstract

This study sheds light on the relationship between firm performance and firm value with Corporate Social Responsibility (CSR) disclosure as a moderating through the empirical evidence. Sample study used manufacturing listed company in IDX with statistics multiple regression analysis methods. The finding reveals that ROA and ROE have a significant effect on firm value, where the main finding shown that CSR disclosure enhanced and strengthens the relationship between financial performance and firm value. Therefore, investors have a conviction in their investment decisions. The study also envisages a contribution to regulators and policymakers for improving the standard related to CSR disclosure due as one of the important indicator in disclosing financial statements for increasing in firm value.

Item Type:	Article
Subjects:	Manajemen > manajemen umum
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen (S1)
Depositing User:	Dr. ABID DJAZULI ,S.E.,M.M.
Date Deposited:	25 Aug 2021 00:29
Last Modified:	25 Aug 2021 00:29
URI:	http://repository.um-palembang.ac.id/id/eprint/17077

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