PENGARUH KUALITAS PENGUNGKAPAN CSR DAN KUALITAS PENGUNGKAPAN ERM TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

This study aims to analyze the effect of the quality of CSR disclosures on company value, the effect of ERM disclosure quality on company value, and the role of profitability in moderating the relationship between the quality of CSR and ERM disclosures on company value. The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Then the purposive sampling technique was used for sampling and obtained as many as 29 banking companies that were sampled in this study. This study used moderated regression analysis (MRA), with the application of stata 15. The results of this study indicate that the quality of CSR disclosure negatively affects the value of the company. The quality of ERM disclosures has no effect on the value of the company. Profitability as a moderation variable can strengthen the influence between the quality of CSR and ERM disclosures on company value.