PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Abstract

This research examines and determines the effect of Corporate Social Responsibility (CSR) and financial performance on firm value. The independent variables were CSR was measured by the Corporate Social Responsibility Disclosure Index (CSRDI), and financial performance which was referred to as profitability was measured by Return On Assets (ROA), Meanwhile, the dependent variable which was referred to as the firm value was measured by Price Book Value (PBV). The research applies quantitatively. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. The population was Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data were taken for 4 years (2020-2023). Therefore, 96 data samples in total were taken from the official website of IDX (www.idx.id). Moreover, the data analysis technique used multiple linear regression with SPSS. The result shows that Corporate Social Responsibility has a positive effect on firm value. Likewise, profitability has a positive effect on firm value.