The Effect of Environmental Performance and Corporate Social Responsibility (CSR) on Company Value with Profitability as an Intervening Variable

(Empirical Study on Mining Manufacturing Companies and Plantations Listed on Indonesia Stock Exchange 2016 – 2019)

DOI

10.2991/aebmr.k.220602.023How to use a DOI?

Keywords

Corporate Social Responsibility (CSR); Environmental Performance; The Company Value; Profitability; Interveningng Variable

Abstract

This study aimed to determine the effect of environmental performance and corporate social responsibility on company value with profitability as an intervening variable in mining and plantation manufacturing companies listed on the BEI in 2016 – 2019. This study belongs to quantitative study using secondary data derived from financial reports and annual reports of mining and plantation manufacturing company. This study used a purposive sampling technique with 20 companies as the sample for 4 years. So, 80 data were collected. The data analysis technique used multiple linear regression analysis with intervening variables. The results of the analysis showed that environmental performance has an effect on profitability, while corporate social responsibility has no effect on profitability, environmental performance has an effect on company value mediated by profitability. Corporate Social Responsibility (CSR) has no effect on company value mediated by profitability.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Renada Puja Islam Mahavira
AU  - Dewita Puspawati
PY  - 2022
DA  - 2022/06/13
TI  - The Effect of Environmental Performance and Corporate Social Responsibility (CSR) on Company Value with Profitability as an Intervening Variable
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
PB  - Atlantis Press
SP  - 178
EP  - 185
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220602.023
DO  - 10.2991/aebmr.k.220602.023
ID  - Mahavira2022
ER  -