1Shinta Mutiara Putri, 2Ira Wikartika
1,2Faculty of Economic and Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
DOI : https://doi.org/10.47191/ijmra/v6-i8-13Google Scholar Download Pdf
ABSTRACT:
This study aims to determine whether profitability and liquidity with CSR as a moderating variable affect consumer goods companies listed on the IDX in 2019-2021. The population of this study are consumer goods companies listed on the IDX in 2019-2021 totaling 79 companies. The sampling technique used purposive sampling method with a total of 38 observations that met the research sample criteria. The analysis method used is moderation regression analysis with the SPSS (Statistical Package For The Social Sciences) application tool. The results of this study indicate that liquidity and profitability has a positive effect on firm value. CSR has a positive effect in moderating the relationship between liquidity and firm value. Meanwhile, CSR has a negative effect in moderating the relationship between profitability and firm value.
KEYWORDS:Consumer Goods, Corporate Social Responsibility, Firm Value, Liquidity, Profitability
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VOLUME 06 ISSUE 08 AUGUST 2023
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