THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN MODERATING THE INFLUENCE OF FINANCIAL PERFORMANCE, ENVIRONMENTAL PERFORMANCE, AND COMPANY SIZE ON FIRM VALUE.

Abstract

Firm Value is a specific condition that has been achieved by a company, reflecting the public's trust in the company after undergoing a series of activities for several years, from its establishment to the present. This research aims to determine the role of Corporate Social Responsibility (CSR) in moderating the influence of financial performance, environmental performance, and company size on Firm Value. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Sample selection in this study uses purposive sampling method. The selected sample for this study includes 35 companies chosen based on predetermined criteria. The data analysis methods used are multiple linear regression and moderation regression analysis. The research results indicate that Return On Assets, Return On Equity, Environmental Performance, and Company Size significantly influence Firm Value. Corporate Social Responsibility successfully moderates the relationship between company size and Firm Value, but it does not successfully moderate the relationship between Return OnAssets, Return On Equity, and Environmental Performance with Firm Value.