Aurrel Eka, Septyana Putri (2026) Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan: Pengaruh Moderasi Fleksibilitas Keuangan dan Investasi Research and Development. Sarjana (S1) thesis, Universitas BPD.
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Abstract
This study aims to analyze the effect of corporate social responsibility on firm value, moderated by financial flexibility and R&D investment. The sample of this study was 75 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The sample was selected using purposive sampling, with 75 observational data. The research method used was quantitative with secondary data obtained from annual reports and financial statement summaries on the official website of the Indonesia Stock Exchange (IDX). The results of the hypothesis testing indicate that CSR has a significant positive effect on firm value, financial flexibility is unable to moderate the effect of CSR on firm value, and R&D investment moderates the effect of corporate social responsibility on firm value. These results are expected to contribute theoretically to the development of the literature on corporate social responsibility, financial flexibility, and R&D investment in the context of corporate value in the healthcare sector in Indonesia, as well as provide practical recommendations for company management.
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Additional Information: | This study aims to analyze the effect of corporate social responsibility on firm value, moderated by financial flexibility and R&D investment. The sample of this study was 75 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The sample was selected using purposive sampling, with 75 observational data. The research method used was quantitative with secondary data obtained from annual reports and financial statement summaries on the official website of the Indonesia Stock Exchange (IDX). The results of the hypothesis testing indicate that CSR has a significant positive effect on firm value, financial flexibility is unable to moderate the effect of CSR on firm value, and R&D investment moderates the effect of corporate social responsibility on firm value. These results are expected to contribute theoretically to the development of the literature on corporate social responsibility, financial flexibility, and R&D investment in the context of corporate value in the healthcare sector in Indonesia, as well as provide practical recommendations for company management. |
| Uncontrolled Keywords: | Akuntansi Keuangan; Tanggung Jawab Sosial Perusahaan; Nilai Perusahaan; Fleksibilitas Keuangan; Investasi Research and Development |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 29 Aug 2026 08:46 |
| Last Modified: | 29 Aug 2026 08:46 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/88 |
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