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Putri Awaliyah Rahma Pulungan
Fakultas Ekonomi,Universitas Alwashliyah
Computer Science & IT

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Pengaruh Corporate Social Responsibility, Profitabilitas dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Putri Awaliyah Rahma Pulungan; Suriana Suriana; Widia Wardani
Journal of Computer Science and Information System(JCoInS) Vol 7, No 1: JCoInS | 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jcoins.v7i1.8923

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR), Profitability, and Leverage on Company Value, both partially and simultaneously, in companies that are the research samples. The method used is multiple linear regression analysis with a sample size of 54 companies. The independent variables in this study are CSR, Profitability, and Leverage, while the dependent variable is Company Value. The results of the t-test analysis show that: (1) the CSR variable has a significant negative effect on company value with a calculated t value of -2.293 < t table 1.675 and a significance of 0.026 (< 0.05); (2) the Profitability variable does not have a significant effect with a calculated t value of 0.594 < t table 1.675 and a significance of 0.555 (> 0.05); and (3) the Leverage variable has a negative but not significant effect with a calculated t value of -0.300 < t table 1.675 and a significance of 0.765 (> 0.05). Simultaneously, the F-test results show a calculated F-value of 1.929 < F-table 2.79 with a significance level of 0.137 (> 0.05), indicating that CSR, Profitability, and Leverage collectively have no significant effect on firm value. The Adjusted R² value of 0.019 indicates that the variation in firm value can only be explained by the three independent variables by 1.9%, while the remaining 98.1% is explained by other factors outside this research model. This study implies that companies need to manage CSR and debt use more wisely and improve profitability quality to positively impact firm value.
Co-Authors Suriana Suriana Widia Wardani