PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to find out the effect of Corporate Social Responsibility (CSR) and profitability on the firm
value. While, the CSR was measured by checklist of 78 items disclosure, profitability was measured by Return On
Equity (ROE) and the firm value was measured by Tobin’s Q. Moreover, the population was property and real
estate companies which were listed on Indonesia Stock Exchange 2015-2017. Furthermore, the data collection
technique used purposive sampling. In line with, there were 32 companies with 3 years of observation, as sample.
Therefore, the total ammount of observed data became 96. The research result concluded Corporate Social
Responsibility (CSR), in terms of its environment, energy, health, and occupational health and safety; and others
such as workers, products, public participation and people surrounding did not affect the firm value. On the other
hand, profitability which was referred to Return On Equity (ROE) had positive effect on the firm value.
Keywords: corporate social responsibility, profitability, firm value