PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR) disclouser, Retrun On Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), and CSR disclouser and Financial Performance on the firm value. While, the data collection technique used purposive samplimg, in which the sample was based on criteria given. Moreover, the population was some banking companies which were listed on Indonesia Stock Exchange 2014-2018. In line with, there were 7 companies as sample with 35 firm years. Furthermore, the data analysis technique used multiple linier regression. The research result concluded CSR had negative and significant effect on the firm value. It mean, CSR disclouser did not affect the firm value. Likewise, DER had negative and significant effect on the firm value. It mean DER did not affect the firm value. Meanwhile, ROE had positive and significant effect on the firm value. In other words, the higher the value of ROE, the higher the firm value. On the other hand, CR had negative and insignificant effect on firm value. This showed CR did not affect the firm value.
Keywords: corporate social responsibility, financial performance, firm value