PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Elsa  Maulydia; Andayani Andayani

Elsa Maulydia
Andayani Andayani

Keywords: Corporate social responsibility, return on assets, return on equity, corporate value

Abstract

This research aims to examine and determine the influence of corporate social responsibility disclosure (CSRDI) and profitability proxy (ROA, ROE) on the value of the company (Tobins'Q).Population in this research is food and beverage companies which is listed in Indonesia Stock Exchange during the period of 2013-2016. Sampling that been used is purposive sampling method and based on predetermined criteria hence obtained sample of 9 companies with amount of observation in this research as many as 36 observation.The result of the research with multiple linear regression shows that the disclosure of corporate social responsibility (CSRDI) has a positive influence on the company value. The results also shows that the return on asset (ROA) has a positive influence on the company value. While return on equity return (ROE) have negative influence to the company value.
Keywords: Corporate social responsibility, return on assets, return on equity, corporate value.