PENGARUH PROFITABILITAS, LEVERAGE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of profitability (ROE), leverage (DER), and corporate social
responsibility (CSRDI) on the firm value (PBV) at manufacturing companies listed on the Indonesia Stock
Exchange (IDX) in the 2018-2020 period. This research was quantitative. Meanwhile, the research analysis
method used multiple regression analysis with the SPSS program 20 version. Moreover, the research population
used 122 manufacturing companies in the consumer cyclical sector listed on Indonesia Stock Exchange (IDX) in
the 2018-2020 period. On the other hand, the research sample collection technique used purposive sampling
method, therefore it obtained 18 companies samples which fulfilled the criteria, while, the research observation
sample used 3 years therefore it obtained 54 observation data taken from the official website Indonesia Stock
Exchange (www.idx.co.id). The research result showed that profitability was proxy with Return On Equity (ROE)
and corporate social responsibility was proxy with Corporate Social Responsibility Disclosure Index (CSRDI) had
a positive effect on the firm value. Meanwhile, the leverage was proxy with Debt To Equity Ratio (DER) did not
affect the firm value.