PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

Firm value is the investor's perception of the company's success rate which is often associated with stock prices. Maximizing company value is very important for a company, because maximizing company value means maximizing the company's main objective. The high value of the company can share the maximum prosperity of the company owner or shareholders. The higher the share price, the higher the shareholder's prosperity will also increase.This research aimed to examine the effect of Corporate Social Responsibility (CSR), Profitability, Leverage, and Firm Size on Firm Value. While, Corporate Social Responsibility was measured by CSRD (CSR Disclosure Index), profitability was measured by Return On Asset, leverage was measured by Debt to Total Asset and firm size was measured by companies total asset. This research was quantitative. Moreover, the population was banking companies which were listed on Indonesia Stock Exchange during 2015 – 2018. Futhermore, the data collection technique used purposive sampling with 128 financial statement used multiple linear regression with SPSS 20 (Statistical Product and Service Solution).The research result concluded Corporate Social Responsibility had negative effect on firm value. Likewise, leverage had negative effect on firm value. Similarly, firm size had negative effect on firm value. On the other hand, profitability had positive effect on firm value of banking companies.
Keyword: corporate social responsibility, profitability, leverage, firm size, firm value