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The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators
2021
Indonesian Journal of Sustainability Accounting and Management
This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas
doi:10.28992/ijsam.v5i1.325
fatcat:e4vhihzwezdild7qut76nz6byq