The Role Of Csr In Moderating The Relationship Between Profitability And Company Value

DOI

10.2991/978-94-6463-758-8_259How to use a DOI?

Keywords

CSR; Profitability; Company Value

Abstract

This study seeks to investigate the influence of e-commerce on the growth of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. The rapid expansion of e-commerce has significantly increased MSMEs’ revenue and market reach. The shift from traditional to online shopping is driven by technological advancements and the growing accessibility of digital platforms. E-commerce adoption allows MSMEs to reduce operational costs, enhance customer engagement, and improve business efficiency.

Employing a qualitative research methodology, this study aims to understand the effects of e-commerce on MSME development. Data from Indonesia’s Central Statistics Agency (BPS) indicate that instant messaging is the most prevalent e-commerce channel, followed by marketplaces, social media, websites, and email. These platforms offer opportunities for MSMEs to expand their customer base and optimize sales strategies. The findings contribute to a deeper understanding of e-commerce’s impact on MSMEs, providing insights for policymakers and business owners.

Additionally, this study examines the role of corporate social responsibility (CSR) in the relationship between profitability and corporate value. Using the Mitigation Regression Analysis (MRA) method, it analyzes seven infrastructure companies from 2019 to 2023. The results reveal a weak positive association between profitability and corporate value, though statistically insignificant. CSR does not significantly affect this relationship. These findings suggest that while profitability may enhance corporate value, CSR initiatives alone do not strengthen this link in the infrastructure sector. Companies should integrate CSR into sustainable business strategies to attract investors and enhance corporate 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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TY  - CONF
AU  - Hadratul Mukarram
AU  - Muhammad Sobarsyah
PY  - 2025
DA  - 2025/07/30
TI  - The Role Of Csr In Moderating The Relationship Between Profitability And Company Value
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 3118
EP  - 3125
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_259
DO  - 10.2991/978-94-6463-758-8_259
ID  - Mukarram2025
ER  -