PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to find out the effect of the Corporate Social Resposibility proxy by (Corporate Social Resposibility Index) and financial perfomance proxy by (ROA and ROE) on the firm value (PBV). The population of this research finds out that the company of Property and Real Estate listed in Indonesia Stock Exchange in 2016-2019 periods. This research used the sample collection technique and based on certain criteria. Therefore, it obtained 13 companies with observation periods during 2016-2019 from 59 property and real estate companies. The independent variabels aare CSR, and financial performance, while the dependent variable is firm value which is measured by using PBV. Moreover, this research’s analysis method used the multiple liner regressions method with the instrument of SPSS 25 version. This research showed that (1) Corporate Social Responsibility did not affect firm value, (2) ROA had a negative effect on the firm value, (3) ROE had a positive effect on the firm value.
Keywords: corporate social resposibility, financial performance, firm value