PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN MANUFAKTUR TAHUN 2017-2020

Abstract

This research aimed to examine the effect of Company Size, Profitability and Disclosure of Corporate Social Responsibility on Company Value (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange). The research was causative. Moreover, the population was manufacturing companies that were listed on Indonesia Stock Exchange (IDX) from 2017 up to 2020. The data used secondary reputation data that were taken from Indonesia Stock Exchange (IDX) from 2017 up to 2020. In line with that, there were 12 companies that fulfilled the criteria and were considered to be used as the sample. The research result concluded that firm size (LNAsset) had a negative and insignificant effect on the firm value of manufacturing companies. Meanwhile, profitability could not affect Corporate Social Responsibility (CSR) on the firm value of manufacturing companies. On the other hand, Return On Equity (ROE) had a positive and significant effect on the firm value of manufacturing companies.