Pengaruh Kinerja CSR Terhadap Nilai Perusahaan Dengan Karakteristik CEO Sebagai Variabel Moderasi Pada Sektor Industri Dasar dan Kimia
Abstract
This study aims to analyze the effect of Corporate Social Responsibility (CSR) Performance (X) on firm value (Y) and to examine the role of CEO characteristics (Z) as a moderating variable. This research uses secondary data available from the indonesia stock exchange, sourced from company annual reports. The research object is companies in the basic and chemical industry sector listed on the Indonesia stock exchange, sourced from company annual reports. The research object is companies in the basic and chemical industry sector listed on the indonesia stock exchange from 2022-2024. The sample was selected using purposive sampling, resulting in a total of 165 sample. Hypotheses were tested using multiple linear regression analysis and moderation analysis. The result show that CSR has a positive and significant effect on firm value. Meanwhile, the CEO Gender characteristic has a direct effect on firm value but does not moderate the effect of CSR on firm value. Additionally, the CEO’s Age and Tenure were found unable to moderate the relationsih between CSR and firm value.
Fields of Study & Subjects
Corporate Social Responsibility Reporting
Corporate Governance and Financial Management
Corporate Social Responsibility and Sustainability
Publication details
- Journal / source
- ePrints Repository Musi Charitas Catholic University
- Publication date
- 10 February 2026
- Language
- ID
- Document type
- Thesis