The Influence of Financial Performance on Company Value with Corporate Social Responsibility as a Moderating Variable in Food and Beverage Companies Listed on the Bursa Efek Indonesia

The research seeks to examine the implications of financial performance on company value, with Corporate Social Responsibility disclosure acting to be a moderating variable in food and beverage firms stated on the Bursa Efek Indonesia. In this research, eighteen food and beverage firms were used as samples. During a 4-year study period, 14 samples were gathered based on the established criteria, for a total of 56 samples. The information examination techniques utilized in this analysis are Moderated Regression Analysis and Multiple Linear Regression Analysis. The outcomes reveal that the ROA variable positively but insignificantly affects company value, the ROE variable positively and significantly impacts company value, the NPM variable negatively but insignificantly influences company value, and the OPM variable positively and significantly affects company value. Additionally, the CSR variable does not moderate the connection between financial performance (ROA, ROE, NPM, and OPM) and company value.