PENGARUH UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI

Abstract

The current global economic conditions are quite challenging for Indonesia's economic recovery performance. So that preventive action is taken by growing the performance of the company so that it is superior in achieving its goals, one of which is to increase company value. The purpose of this study was conducted to determine the effect of company size and financial performance on firm value with corporate social responsibility as a moderating variable. The sample in this study used purposie sampling where there were 30 energy sector companies listed on the Indonesia Stock Exchange in 2017 - 2021. Data sources are obtained from the company's financial statements. The research method used is a quantitative approach using multiple linear regression analysis using the help of the SPSS version 26 program. The results of this study indicate that company size not affect on firm value and financial performance affect on firm value. Corporate social responsibility as a moderating variable is only able to moderate company size on firm value. However, it is not able to moderate financial performance on firm value.

Keywords: Firm Size, Financial Performance, Firm Value, Corporate Social Responsibility