PERAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMEDIASI PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

This study analyzes the firm size on increasing firm value through corporate social responsibility. This study was built on stakeholder theory. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study uses secondary data: annual and sustainability reports published by IDX and the company’s official website. The total sample consisted of 87 data companies, selected using a purposive sampling method. The data analysis technique used is path analysis. The results of this study indicate that firm size has a positive and significant impact on corporate social responsibility. This study also found that firm size positively and significantly impacts firm value. This study also found that corporate social responsibility positively and significantly affects firm value. This research finds that corporate social responsibility mediates the relationship between firm size and firm value.