PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

Authors

  • Jumryati Jumryati Institut Ilmu Sosial Dan Manajemen STIAMI
  • Heksawan Rachmadi Institut Ilmu Sosial Dan Manajemen STIAMI

Keywords:

Corporate Social Responsibility, Profitability, Firm Value, Mining.

Abstract

This research aims to determine the magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value of Mining Companies listed on the Indonesia Stock Exchange from 2018 to 2020. This study employs a quantitative approach. The sample for this research was taken using the Purposive Sampling Method, resulting in 30 samples from 10 Mining Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The data were then analyzed using partial and simultaneous Determination Coefficients. The results of the regression test show that the CSR variable does not have a significant influence on the firm value, while the Profitability variable has a significant influence on the firm value. Thus, the analysis results indicate that (1) The magnitude of the influence of Corporate Social Responsibility (CSR) on the Firm Value is 50.6%, with the remaining 49.4% explained by other variables not included in this study. (2) The magnitude of the influence of Profitability, proxied by Return on Equity, on the Firm Value is 64.4%, with the remaining 35.6% explained by other variables not included in this study. (3) The magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value is 67.0%, with the remaining 33% explained by other variables beyond the scope of this study..

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Published

2024-04-04

Issue

Vol. 7 No. 1: Februari 2020

Section

Articles

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