Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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The Moderation Capability of Corporate Social Responsibility on the Influence of Return on Asset and Debt to Equity Ratio on Price Book to Value

Authors
Novi Herman Sada1, *
1Doctoral Candidate, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: novisada83@gmail.com
Corresponding Author
Novi Herman Sada
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_122How to use a DOI?
Keywords
ROA; DER; CSR; PBV
Abstract

This research aims to learn about the effects of the variable Corporate Social Responsibility (CSR) on the profitability of businesses that are measured by Return On Asset (ROA) and leverage that is analyzed by Debt to Equity Ratio (DER) on the profitability of businesses that are determined by Price Book to Value (PBV). The research sample is companies on the Indonesian Stock Exchange (IDX) in 2020-2022 in the non-cyclical consumer sector. The method for establish sample size in this study is to use purposive sampling, which has resulted in more than 27 companies meeting the criteria for determining sample size. Another method of data analysis employs regression analysis with the SPSS software version 23. The results of the analysis show that: 1) Corporate Social Responsibility can mitigate the impact of Return On Asset on businesses that use Price Book to Value; and 2) Corporate Social Responsibility can mitigate the impact of Debt to Equity Ratio on businesses that use Price Book to Value.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_122How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Novi Herman Sada
PY  - 2025
DA  - 2025/07/30
TI  - The Moderation Capability of Corporate Social Responsibility on the Influence of Return on Asset and Debt to Equity Ratio on Price Book to Value
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1535
EP  - 1544
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_122
DO  - 10.2991/978-94-6463-758-8_122
ID  - Sada2025
ER  -