Consumer Goods: Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dimediasi oleh Corporate Social Responsibility

This study aims to analyze the effect of profitability and leverage on corporate value with the moderating role of CSR. This study employs a quantitative approach with secondary data. The population is a consumer goods company listed on the Indonesia Stock Exchange. With purposive sampling, 87 sample companies were selected. This study uses path data analysis. The results show that profitability has a negative and significant effect on CSR disclosure, while leverage has a negative and insignificant effect on CSR disclosure. Profitability has a positive and significant effect on corporate value, leverage has an insignificant positive effect on firm value, and CSR has a significant negative effect on corporate value. Finally, CSR disclosure is not able to mediate the influence of profitability and leverage on corporate value