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

Abstract

This research examined the effect of profitability, Corporate Social Responsibility, and firm size on firm value. Return On Assets (ROA) measured profitability, Corporate Social Responsibility was measured by giving a score to each disclosure item with dichotomy, and Logaritm Natural from Total Asset measured firm size. While the firm value was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was various industries listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling which the sample was based on the criteria given. In line with that, there were 9 companies as the sample. The data were taken for 4 years of observation (2019-2021). In total, there were 36 data samples. Furthermore, the data were secondary, in the form of companies’ annual and sustainability reports. The data analysis technique used multiple linear regression with SPSS 26. The result concluded that both profitability and Corporate Social Responsibility had a positive effect on firm value. However, firm size did not affect firm value.