The Influence of Profitability and Leverage on Company Value with Corporate Social Responsibility as a Mediating Variable

Firm value is one of the factors considered by investors when investing funds in a company. This research will examine several main factors that will influence firm value, namely profitability and leverage. Apart from these main factors, this research also uses CSR as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange for 2020–2022. Using the purposive sampling method. This research uses data from the company’s annual and financial reports. The results of this research show that profitability, leverage, and CSR have a positive and significant effect on company value. Profitability and leverage have a positive and significant effect on CSR. CSR can mediate the influence of profitability on company value. However, CSR cannot mediate the effect of leverage on company value.