PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2016-2020

Abstract

This research was conducted in order to examine and analyze the effect of a company’s financial performance disclosure and corporate social responsibility which were categorized in three performance i.e., NPL, ROA, and CAR and CSR on the firm value of banking companies in Indonesia that was listed on the Indonesia Stock Exchange (IDX) from 2016-2020 periods. Furthermore, this research used firm value and corporate social responsibility as the dependent variables measured by Tobin’s Q. Meanwhile, this research used quantitative with secondary data and Statistical Product and Service Solutions (SPSS). Moreover, the research sample collection used purposive sampling with the criteria of banking companies that have published sustainability reports and annual reports consecutively during 2016-2020. In line with that, the research sample obtained 46 criteria of bank names. The analysis technique used multiple linear regression analysis. The research result showed that financial performance disclosure and corporate social responsibility had a significant effect on the firm value. However, the financial performance disclosure CAR indicated an insignificant effect on the firm value.