PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), profitability, leverage, and firm size on the firm value. While, the research was descriptive-quantitative. Moreover, the data were secondary, which in the form of financial statement. Furthermore, the data collection thechnique used non-probability sampling. In line with, there were 26 consumer goods companies in 3 years as sample. In addition, the data analysis technique use multiple regression. The research concluded Corporate Social Responsibility had positive effect on the firm value. This happened since the implementation of CSR was one of the company’s liabilities on the stakeholders due to its cause of firm existence. Likewise. Profitability had positive effect on the firm value. It meant, the higher the profitability, the higher company’s profit. As consequence, the investors would interest to invest their money. On the other hand, leverage had negative effect on the firm value. In other words, the higher the company’s debts, the higher the potency of company’s failure. This determined company’s bankruptcy. Unlikely, the firm size had positive effect on the firm value. This happened as company’s total asset reflected the firm size. The bigger the firm size, the more investors would give their attention
Keywords: corporate social responsibility, profitability, leverage, firm size, firm value