PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), profitability, and firm size on
firm value. The CSR was measured by Corporate Social Responsibility Disclosure Index (CSRDI), profitability
was measured by Return On Asset (ROA), and firm size was measured by Ln Total Asset. Meanwhile, the firm
value was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was
Property and Real Estate companies which were listed on Indonesia Stock Exchange (IDX) 2016-2-2020.
Furthermore, the data collection technique used purposive sampling with 12 samples and 60 observations data.
Additionally, the data analysis technique used SPSS (Statistical Product and Service Solution) 26. The research
result concluded that CSR did not affect firm value, as it had not contributed yet on firm value. On the other hand,
profitability had a positive effect on firm value since companies’ ability in getting profis affected firm value. In
contrast, firm size did not affect firm value since how small or big the size of company did not affect firm value;
when they could not manage their assets properly.