PENGARUH PENGUNGKAPAN CSR, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERTANIAN DI BEI

Abstract

The firm value in this research is reflected by the stock price of a company. The firm value enhancement to attraction for investors to undertake investment activities of the company. The research aimed to find out the effect of implementation of corporate social responsibility, profitability, and firm size on the firm value of agricultural companies which were listed on Indonesia Stock Exchange (IDX) in 2014-2017 periods. The population was 15 agricultural companies which were listed on purposive sampling, in which the sample was based on criteria given. In line with, there were 10 agricultural companies as sample. Besides, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Service Solutions) version 23. The research result, from proper test model (F-test), concluded the model was properly used. While, from t-test analysis, it concluded the implementation of corporate social responsibility and profitability had negative and insignificant effect on the firm value. In addition, the firm size had negative and significant effect on the firm value of agricultural companies which were listed on Indonesia Stock Exchanges (IDX).
Keywords: corporate social responsibility, profitability, firm size, firm value