Revealing the Impact of Internal Factors and Corporate Social Responsibility Disclosure on Firm Value with Profitability Mediation

This study aims to determine the effect of
liquidity, capital structure, firm size and CSR disclosure
on firm value with profitability as an intervening variable
in oil palm plantation companies listed on the Indonesia
Stock Exchange. This type of research is quantitative
research with secondary data. The research sample
consisted of 13 oil palm plantation companies listed on the
Indonesia Stock Exchange in 2014-2021 and selected by
purposive sampling. The method used in this research is
regression analysis with path analysis with the help of
SPSS 27 software. The results showed that liquidity, firm
size and CSR disclosure had a positive and significant
effect on profitability, capital structure had a negative and
significant effect on profitability, profitability and capital
structure had a positive and significant effect on firm
value, liquidity, firm size and CSR disclosure had no effect
on firm value, profitability was able to mediate the effect
of liquidity and CSR disclosure on firm value,
profitability was unable to mediate the effect of capital
structure and firm size on firm value.