PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to analyze the effect of profitability, and Corporate Social Responsibility disclosure on firm value at pharmaceutical companies. The profitability was measured by Return On Asset (ROA) and Corporate Social Responsibility was measured by CSR at pharmaceutical companies during 2017-2021. The research was quantitative, the data collection technique with purposive sampling. Moreover, the population was pharmaceutical companies listed on the Indonesia Stock Exchange during 2017- 2021. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given at pharmaceutical companies. In line with that, there were 33 pharmaceutical companies as the sample. Moreover, the data analysis technique used multiple linear regression with SPSS. The result concluded that profitability which was measured by Return On Asset (ROA) affected the firm value at pharmaceutical companies during 2017- 2021. Likewise, Corporate Social Responsibility which was measured by CSR affected the firm value during 2017-2021.