Pengaruh Kinerja Sosial, Kinerja Lingkungan dan Leverage Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur A

Abstract

This study aims to examine the effect of disclosure of social performance, environmental performance, leverage on firm value with profitability as a moderating variable. This research focuses on manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019. This research is a quantitative research with secondary data in the form of company annual reports and sustainability reporting. The sample in this study was 8 companies with 24 observations using purposive sampling technique. Data analysis used multiple linear regression analysis and moderated regression analysis with a significance level of 5%. The results of the study show that social performance has no effect on firm value. Environmental performance has no effect on firm value. Leverage has an effect on firm value. Profitability cannot moderate the effect of social performance, environmental performance and leverage on firm value.