PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DI MEDIASI KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2017-2020

  • Ira Cristy Ohee Universitas Advent Indonesia
  • Harman Malau Universitas Advent Indonesia

Abstract

The research was carried out to identify the influence of corporate social responsibility or CSR, leverage, and investment decisions on firm value mediated by the financial performance of mining companies in 2017-2020. The population in the study used included all mining companies in 2017-2020. The data collection technique was done by using the purposive sampling technique, amounting to 100 companies. After collected data were analyzed by structural equation analysis (SEM) using the Smart Pls application. The conclusion from the research results states that CSR leverage has a direct effect on firm value. Meanwhile, leverage does not affect firm value. The indirect effect of CSR and leverage has an indirect effect on firm value through financial performance. Investment decisions do not have an indirect effect on firm value, even though it is through the company's financial performance.

Published
2021-09-25
How to Cite
Ira Cristy Ohee, & Malau, H. (2021). PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DI MEDIASI KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2017-2020. Jurnal Ekonomika : Manajemen, Akuntansi, Dan Perbankan Syari’ah, 10(2), 25-45. https://doi.org/10.24903/je.v10i2.1423
Section
Articles