PENGARUH ECONOMIC VALUE ADDED DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Abstract

Optimizing firm value is one of the main goals of the company. More higher the value of the company,
more prosperous the shareholders. This research is aimed to find out the influence of economic value added and
corporate social responsibility to the firm value. The objects of the research are companies which are included to
manufacturing groupsand listed on the Indonesia Stock Exchange. The research data is the secondary data which
has been obtained from the Indonesia Stock Exchange in the form of financial statement data in four consecutive
years (2011-2014), the hypothesis test has been done by using multiple analysis techniques and the SPSS. Based
on the specific criteria,16 companies to be studied have been selected as samples, the analysis method has been
carried out by using multiple linear regressions analysis and classic assumption test. The result of the hypothesis
test indicates that: 1) the economic value added variable has positive influenceto the firm value, so the hypothesis
is accepted; 2) the corporate social responsibility variable has positive influenceto the firm value, so the
hypothesis is accepted.

Keywords:Economic value added, corporate social responsibility, firm value.