E-JURNAL AKUNTANSI
Vol 33 No 5 (2023)

Profitabilitas, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan

Nadia Hermawaty (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Putu Sudana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 May 2023

Abstract

Firm value is an important indicator for investors as a consideration for investment decisions. The research aims to obtain empirical evidence of the effect of profitability, firm size and disclosure of corporate social responsibility on firm value. This research was conducted on various industrial sector companies listed on the Indonesia Stock Exchange. The sample was determined using a purposive sampling method of 69 observations. The collected data were analyzed by multiple linear regression. The results of the study explained that profitability has a positive effect on firm value, firm size has a negative effect on firm value and disclosure of corporate social responsibility has no effect on firm value. The research results are able to support signal theory and agency theory and can provide information to investors in making investment decisions by linking them to firm value. Keywords: Profitability; Firm Size; Corporate Social Responsibility Disclosure; Firm Value.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...