PENGARUH CORPORATE SOSIAL RESPONSIBILITY, KINERJA KEUANGAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of corporate sosial responsibilty (CSR), financial performance and leverage on the firm value. While, corporate sosial responsibility was measured by Corporate Social Responsibility Disclosure (CSRDI), financial performance was measured by Return On Asset (ROA), and leverage was measured by Total Debt To Asset Ratio (DAR). The research was quantitative. Moreover, the population was all manufacturing companies which were listed on Indonesia Stock Exchange 2015-2017. Furthermore, the data collection technique used purposiven sampling, in which the sample was based on creteria given. In line with, there 99 sample from 33 manufacturing companies. In addition, the data analysis technique used multiple linier regression with spss 16. The research result concluded corporate sosial responsibility had a positive and significant effect on firm value, financial performance (ROA) did not effect the firm value, it happened as the investor did not respond to higher profit in having their investments. Furthermore, leverage (DAR) had a positive and significant effect on firm value.
Keywords: corporate sosial responsibility, financial performance