Abstract

The increasing public attention to corporate actions makes the role of CSR implementation important to look at today. In addition, the company's strategy to allocate its assets as investments is also considered to be able to influence stakeholder assessments. This study aims to determine the influence of CSR and Investment Decisions on Company Value by moderating macroeconomic indicators. This research focuses on banking industry companies listed on the Indonesia Stock Exchange, with 23 companies as the object of research, the number of observations is 115 in the period 2020-2024. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the investigation, it was found that CSR has no effect on the company's value, while investment decisions have a significant effect on these variables. In addition, inflation and interest rates are able to moderate the relationship between investment decisions and company value, but not for the relationship between CSR and company value.

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