Revealing the Impact of CSR, Capital Structure, And Firm Size on Firm Value with Profitability as a Moderating Variable in the Technology Sector Listed On the Indonesia Stock Exchange

Abstract

The Effect of CSR, Capital Structure, and Company Size on Firm Value with Profitability as a Moderating Variable in the Technology Sector Listed on the Indonesia Stock Exchange in 2019-2022. Advisor: Redawati This study aims to identify factors that affect firm value in the technology sector listed on the IDX in the 2019-2022 period, using Tobin's Q ratio to measure firm value. The factors analysed include Corporate Social Responsibility (CSR), Capital Structure, and Company Size, as well as profitability as a moderating variable. The population of this study includes companies from the technology sector listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The research sample was selected using purposive sampling technique, resulting in a total of 8 companies. Data analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistics version 26 application. The results showed that CSR has a significant positive effect on firm value, while capital structure has no significant effect. Company size has a significant negative effect on firm value. Profitability has no significant effect on firm value, but as a moderating variable, profitability negatively affects the relationship between CSR and firm value, but does not affect the relationship between capital structure and firm size on firm value.