Melola Discovery

← Melola Discovery

Akses terbuka Jurnal

THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATING THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FIRM VALUE IN INDUSTRIAL COMPANIES

Jurnal Manajemen Terapan dan Keuangan · Vol. 15 No. 01 (2026) · hlm. 457–469

DOI
10.22437/jmk.v15i01.53810
ISSN
2685-9424, 2252-8636
Terbit
2026-03-15
Penerbit
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

Abstrak This study aims to analyze the influence of profitability, liquidity, and leverage on company value and to test the role of Corporate Social Responsibility (CSR) as a moderating variable. The research subjects were industrial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach with secondary data obtained from financial statements, annual reports, and corporate sustainability reports. The sampling technique employed a purposive sampling method, resulting in 17 companies with a total of 68 observations. Data analysis was performed using Partial Least Square-based Structural Equation Modeling with the assistance of WarpPLS 8.0 software. The results showed that profitability, liquidity, and leverage had a positive and significant effect on financial performance. Meanwhile, Corporate Social Responsibility was unable to moderate the relationship between profitability, liquidity, and leverage on financial performance. The findings of this study indicate that the financial performance of industrial sector companies is more influenced by internal financial performance factors than by the level of corporate social responsibility disclosure. Keywords: profitability, liquidity, leverage, corporate social responsibility, financial performance.

Jaringan kolaborasi para penulis

24 penulis · 53 tautan kepenulisan bersama · 1 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Universitas Islam Negeri Palopo
  • Universitas Halu Oleo
  • Tadulako University
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Mustamin MustaminUniversitas Halu Oleo3
Rudy UsmanAfiliasi tidak diketahui2
Abdul KaharAfiliasi tidak diketahui2
Anatasya AnatasyaAfiliasi tidak diketahui2
Karmila KarmilaUniversitas Islam Negeri Palopo1
Wa Ode ReniAfiliasi tidak diketahui1
Muhammad DinAfiliasi tidak diketahui1
Nurwasilah LanonciAfiliasi tidak diketahui1
Rahma MasdarAfiliasi tidak diketahui1
Femilia ZahraTadulako University1
Nur Fitriani Zziza Dg.MaseseAfiliasi tidak diketahui1
Miswati MiswatiAfiliasi tidak diketahui1
Jurana JuranaAfiliasi tidak diketahui1
I Putu Edi DarmawanAfiliasi tidak diketahui1
I Made Ari KusumaAfiliasi tidak diketahui1
Arina PutriAfiliasi tidak diketahui1
Andi Ainil Mufidah TanraAfiliasi tidak diketahui1
Muhammad Ilham PakawaruAfiliasi tidak diketahui1
Lisa FebriaAfiliasi tidak diketahui1
Phatra Anggana DjuriAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATING THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FIRM VALUE IN INDUSTRIAL COMPANIES</dc:title>
	<dc:creator xml:lang="en">Rifqi, Muh.</dc:creator>
	<dc:creator xml:lang="en">Bakry, Mohammad Iqbal</dc:creator>
	<dc:creator xml:lang="en">Parwati, Ni Made Suwitri</dc:creator>
	<dc:creator xml:lang="en">Masruddin, Masruddin</dc:creator>
	<dc:description xml:lang="en">Abstrak
This study aims to analyze the influence of profitability, liquidity, and leverage on company value and to test the role of Corporate Social Responsibility (CSR) as a moderating variable. The research subjects were industrial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach with secondary data obtained from financial statements, annual reports, and corporate sustainability reports. The sampling technique employed a purposive sampling method, resulting in 17 companies with a total of 68 observations. Data analysis was performed using Partial Least Square-based Structural Equation Modeling with the assistance of WarpPLS 8.0 software. The results showed that profitability, liquidity, and leverage had a positive and significant effect on financial performance. Meanwhile, Corporate Social Responsibility was unable to moderate the relationship between profitability, liquidity, and leverage on financial performance. The findings of this study indicate that the financial performance of industrial sector companies is more influenced by internal financial performance factors than by the level of corporate social responsibility disclosure.
Keywords: profitability, liquidity, leverage, corporate social responsibility, financial performance.</dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2026-03-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/53810</dc:identifier>
	<dc:identifier>10.22437/jmk.v15i01.53810</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan ; 457-469</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/53810/23878</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Muh. Rifqi, Mohammad Iqbal Bakry, Ni Made Suwitri Parwati, Masruddin Masruddin</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>