PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN CSR TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE

Abstract

The research aimed to examine the effect of Debt to Equity Ratio (DER), Firm Size, and Corporate Social Responsibility (CSR) on firm value of Food and Beverages companies which were listed on Indonesia Stock Exchange (IDX). While, the population was all (18) Food and Beverages companies which were listed on Indonesia Stock Exchange (IDX) during 2014-2018. Moreover, the data collection technique used purposive sanolibg, in which the sample. Futhermore, the data analysis technique used descriptive statistics and iferential analysis in which used multiple linier regression with SPSS. In addition, the research result concluded Debt to Equity Ratio (DER) has insignificant negative effect on firm value. That is, food and beverage companies in carrying out their company's operations use more capital than using debt. Company size has a positive and significant effect on firm value. This means that the greater the size of food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018 can increase the value of the company. Corporate Social Responsibility (CSR) has a positive and significant effect on Company Value. This shows that food and beverage companies listed on the Indonesia Stock Exchange in 2014-2015 carried out CSR activities well.
Keywords: DER, Firm Size, CSR