PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Abstract

This research is aimed to examine the influence of corporate social responsibility disclosure (CSRDI) and profitability (ROA) to the firm value through annual reports which have been prepared by mining companies which are listed in Indonesia stock exchange. The population is all mining companies which are listed in the IDX in 2009-2016 periods. The sample collection technique has been conducted by using purposive sampling method and based on the predetermined criteria then 4 mining companies have been selected as samples. CSR disclosure is measured by using the GRI Index criteria, profitability is measured by using return on assets (ROA) whereas firm value is measured by using Tobin's Q. The analysis method has been done by using multiple linear regressions analysis and the 24th version of SPSS application tool. The results show that corporate social responsibility disclosure (CSRDI) gives significant and negative influence to the firm value and profitability (ROA) gives negative influence to the firm value.
Keywords: corporate social responsibility (CSR), corporate social responsibility disclosure index (CARDI),
return on assets (ROA), corporate value (Tobin's Q)