Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)

The Effect Of Corporate Social Responsibility, Profitability And Company Growth On Company Value: Case Study Of An Agricultural Company Listed On The Indonesian Stock Exchange In 2020-2022

Zein Maula Naufiana Al-Haq (Universitas Islam Negeri Maulana Malik Ibrahim Malang)
Yuliati Yuliati (Universitas Islam Negeri Maulana Malik Ibrahim Malang)



Article Info

Publish Date
27 Apr 2024

Abstract

The rapid business development in Indonesia, marked by the number of new companies listed on the IDX, causes more competitive competition. This means the company must be able to make investors interested in investing by increasing the company's value. A small company value indicates a need for more investor interest in the company. One of the industries that have this problem is agricultural industry companies on the IDX. This study aims to determine the effect of CSR, Profitability, and Company Growth on Company Value in agricultural companies listed on the IDX in 2020-2022. Data was obtained from financial reports and sustainability reports of agricultural companies registered on the IDX during 2020-2022 using a purposive sampling technique. The analysis used is multiple linear regression analysis. (1) CSR has a negative effect on company value; (2) Profitability has no influence on company value; (3) Company growth has a positive effect on company value; (4) Company value can be influenced simultaneously by CSR, Profitability, and Company Growth.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...