Jurnal Akuntansi dan Governance Andalas
Vol 2 No 2 (2019)

Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan

Tatik Zulaika (Universitas Palangkaraya)
Grasella Sihombing (Unknown)



Article Info

Publish Date
19 Mar 2020

Abstract

This research purposes is to analyze the influence of Corporate Social Responsibility (CSR) and profitability as represented by Return on Equity (ROE) and Return on Investment (ROI) on the firm value. This research uses sample of SRI-KEHATI index in Indonesia Stock Exchange (IDX) during 2012-2016 period. Based on purposive sampling method, the total of research sample are 19 companies with 5 year observation. This research is a quantitative research using multiple regression analysis method. In the practice, statistic test is preceded by classical assumption test. The result of research show that partially and simultaneously the effect of CSR and profitability as represented by ROE and ROIon value of company is positif and significant. The implications of the study provide an understanding that in operational activities the company should not only seek profit but also must pay attention to its social responsibilities, while also providing benefits to stakeholders because the company can maintain and generate a positive corporate image which in the long run can increase the firm value reflected by stock price movements.

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Journal Info

Abbrev

jaga

Publisher

Subject

Social Sciences Other

Description

Jurnal Akuntansi dan Governance Andalas (JAGA) merupakan media publikasi untuk tulisan asli yang belum pernah diterbitkan di dalam jurnal ilmiah nasional maupun internasional, dan berkaitan dengan bidang akuntansi dan governance. JAGA menerima naskah dalam bentuk hasil penelitian (artikel ilmiah) ...