The Influence of Corporate Social Responsibility and Leverage on the Value of Manufacturing Companies with Profitability as a Moderating Variable Listed on the Indonesian Stock Exchange (Period 2019-2022)

This research aims to find out whether the level of profitability can moderate the relationship between corporate social responsibility and leverage on company value in manufacturing companies listed on the IDX in the 2019-2022 period. The sampling technique used purposive sampling to obtain 77 samples which were normally distributed. TThe data analysis technique used was SPSS 27. The results of the influence of the corporate social responsibility and leverage variablesin the research show that the corporate social responsibility variable has an effect on company value, just as the leverage variable has an effect on company value. Meanwhile, the results for the moderating variable on the effect of profitability on corporate social responsibility, leverage and company value show that profitability is able to moderate the relationship between the influence of corporate social responsibility on company value and profitability is also able to moderate the relationship between leverage and company value.