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All Journal JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Lubis, Nurul Azhrah
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Economics, Econometrics & Finance

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Pengaruh CSR dan Profitabilitas Terhadap Nilai Perusahaan Lubis, Nurul Azhrah; Nurwani, Nurwani
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4268

Abstract

This study aims to determine the effect of Corporate Social Responsibility and profitability on the value of the company in mining companies listed diBEI year 2016-2020. The type of data used in this study is quantitative data. The method used in this study is purposive sampling method with a population of 49 companies and a sample of 6 companies. The technique of data collection in this study is using the documentation method and analyzed by multiple linear regression analysis using SPSS 22 application. The results showed that (1) profitability and CSR disclosure had a positive and significant effect on the value of the Company, (2) profitability had a positive and significant effect on the value of the company, and (3) CSR disclosure and profitability had a positive and significant effect on the value of the company simultaneously.
Co-Authors Nurwani Nurwani, Nurwani