International Journal of Public Budgeting, Accounting and Finance
Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance

EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, FIRM SIZE AND PROFITABILITY ON FIRM VALUE IN TEXTILE AND GARMENT INDUSTRY SUBSECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2014-2016

Maulinda, Venny (Unknown)



Article Info

Publish Date
11 Jul 2019

Abstract

This study aims to analyse the factors that influence firm value in the textile and garment industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016. The independent variables in this study are disclosure of Corporate Social Responsibility (CSR), leverage, firm size and profitability. While the dependent variable is firm value. This research is causal associative research. The population of this study were 18 companies which are textile and garment companies. The sampling technique used was purposive sampling with a total of 39 observations (13 companies x 3 years). The data analysis method used is panel regression analysis with the Eviews program. Based on the results of data analysis shows that partially, leverage (DER) and company size negatively affect firm value, while disclosure of CSR and profitability does not affect firm value. Simultaneously, disclosure of CSR, leverage, firm size and profitability jointly influence the firm value.

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Journal Info

Abbrev

ijpbaf

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...