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The Moderation Capability of Corporate Social Responsibility on the Influence of Return on Asset and Debt to Equity Ratio on Price Book to Value

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

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  • Novi Herman Sada

    (Hasanuddin University, Doctoral Candidate, Faculty of Economics and Business)

Abstract

This research aims to learn about the effects of the variable Corporate Social Responsibility (CSR) on the profitability of businesses that are measured by Return On Asset (ROA) and leverage that is analyzed by Debt to Equity Ratio (DER) on the profitability of businesses that are determined by Price Book to Value (PBV). The research sample is companies on the Indonesian Stock Exchange (IDX) in 2020-2022 in the non-cyclical consumer sector. The method for establish sample size in this study is to use purposive sampling, which has resulted in more than 27 companies meeting the criteria for determining sample size. Another method of data analysis employs regression analysis with the SPSS software version 23. The results of the analysis show that: 1) Corporate Social Responsibility can mitigate the impact of Return On Asset on businesses that use Price Book to Value; and 2) Corporate Social Responsibility can mitigate the impact of Debt to Equity Ratio on businesses that use Price Book to Value.

Suggested Citation

  • Novi Herman Sada, 2025. "The Moderation Capability of Corporate Social Responsibility on the Influence of Return on Asset and Debt to Equity Ratio on Price Book to Value," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 1535-1544, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_122
    DOI: 10.2991/978-94-6463-758-8_122
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