Open AccessPengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan
Author(s) -
Gusti Ayu Made Rita Susanti,
I Gusti Ayu Nyoman Budiasih
Publication year - 2019
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2019.v28.i03.p09
Subject(s) - profitability index , stock exchange , nonprobability sampling , corporate social responsibility , business , accounting , business administration , sample (material) , enterprise value , annual report , regression analysis , value (mathematics) , statistics , finance , mathematics , sociology , population , political science , public relations , chemistry , demography , chromatography
The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value.
Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.