The Effect Of Corporate Social Responsibility Disclosure and Company Size on Company Value - Rasul, Dhea Kamila; Ulupui, I Gusti Ketut Agung; Sumiati, Ati (Jurnal Akuntansi, Perpajakan dan Auditing, 2022)
The times have made the level of competition between companies increasing tightly, thus requiring every company to have the excellences to be able to compete. This competition encourages companies to create more value for the company to grow and attract investors. This study aims to conclude how Firm Value is influenced by Corporate Social Responsibility (CSR) Disclosures and Company Size in basic material and energy sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Using a quantitative descriptive method, and the number of samples totaling 39 companies, the data were analyzed by multiple linear regression analysis. Partially, the results of hypothesis testing are that the disclosure of Corporate Social Responsibility has a significant positive effect on firm value, meaning that the higher the level of CSR disclosure, the higher the firm value. While the size of the company has a significant negative effect on the value of the company, which means that the larger the size of the company, the value of the company decreases. Simultaneously, the disclosure of Corporate Social Responsibility and firm size have a significant effect on firm value. Perkembangan zaman membuat tingkat persaingan antar perusahaan semakin ketat, sehingga mengharuskan setiap perusahaan untuk memiliki keunggulan untuk dapat bersaing. Persaingan tersebut mendorong perusahaan untuk menciptakan nilai (value) lebih bagi perusahaan agar semakin berkembang dan menarik para investor. Penelitian ini bertujuan untuk menyimpulkan bagaimana Nilai Perusahaan dipengaruhi oleh Pengungkapan Corporate Social Responsibility (CSR) dan Ukuran Perusahaan pada perusahaan sektor bahan baku dan energi yang terdaftar di Otoritas Jasa Keuangan periode 2018-2020. Menggunakan metode deskriptif kuantitatif, dan jumlah sampel berjumlah 39 perusahaan, data dianalisis dengan analisis regresi linier berganda. Secara parsial, hasil pengujian hipotesis adalah pengungkapan Corporate Social Responsibility berpengaruh positif signifikan terhadap nilai perusahaan, artinya semakin tinggi tingkat pengungkapan CSR maka semakin tinggi nilai perusahaan. Sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, yang berarti semakin besar ukuran perusahaan maka nilai perusahaan semakin menurun. Secara simultan pengungkapan Corporate Social Responsibility dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.