PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA BANK YANG GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine the effect of profitability (Return On Equity(, liquidity (Cash Ratio), and
Corporate Social Responsibility Index (CSRI) on the firm value of banking companies that go public listed on the
Indonesia Stock Exchange (IDX). The research was quantitative. Moreover, the population was banking
companies that go public listed on IDX. The data collection technique used purposive sampling, in which the
sample was based on the criteria given. In line with that, there were 10 banking companies. Furthermore, the
data were taken for 5 years (2018-2022). In total, there were 50 data samples. The data were secondary, taken
from financial statements. Additionally, the data analysis technique used multiple linear regression with SPSS
29. The result concluded that liquidity (CR) had a negative and significant effect on firm value. However,
profitability (ROE) had a positive and significant effect on firm value. In contrast, the Corporate Social
Responsibility Index (CSRI) had a negative and significant effect on firm value.