Does Corporate Social Responsibility to mediate relationship between capital structure, size companies, financial performance on company value?
Categorie(s):
CSR, Capital Structure, Company Size, Financial Performance, Company Value
Author(s):
I Wayan Widnyana, Ni Putu Yeni Astiti, I Wayan Suarjana
Tahun:
2021
Kode:
EJR-0176
Item Type:
Journal
Additional Info:
Article was published on Academy of Entrepreneurship Journal, Volume 27, Special Issue 5, 2021.
ISSN/ISBN:
1087-9595
eISSN/eISBN:
1528-2686
Keyword(s):
CSR, Capital Structure, Company Size, Financial Performance, Company Value
Abstract :
The classic view of the literature states that corporate CSR is able to mediate the relationship between capital structure, firm size, financial performance and company value. However, his study aims to show empirically the role of CSR in mediating the relationship between capital structure, firm size, financial performance and company value. The method of data collection uses purposive sampling. The research sample is the property and real estate sector in 2017-2019. The method of data collection is through questionnaires. Data were analyzed using path analysis with SPSS. The results of the study show that the capital structure and size of the company significantly influence CSR and company value, while financial performance does not affect CSR. CSR does not affect the value of the company, but the company's CSR is able to mediate the relationship between capital structure, company size, financial performance and company value.