Jurnal Bisnis Kompetitif
Vol 4 No 3 (2025): Faktor Penentu Minat Pembelian, Kinerja Karyawan, dan Pengelolaan Hubungan Pelang

PENGARUH CORPORATE SOCIAL RENSPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA

Puspita Mawaddah (Universitas Riau)
Ruzikna Ruzikna (Universitas Riau)



Article Info

Publish Date
02 Jan 2026

Abstract

High Company Value Reflects the prosperity of shareholders.Increasing the value of the company to obtain business sustainability can be done by implementing CSR activities.This study aims to analyze the effect of Corporate Social Responsibility (CSR) as measured using the CSR Index on firm value, as well as the effect of capital structure as measured using the Debt to Equity Ratio (DER) on firm value. The object of research is industrial sector companies listed on the Indonesia Stock Exchange (IDX). The population in this study consisted of 66 industrial sector companies listed on the IDX. The research sample amounted to 8 companies selected using purposive sampling method. With an observation period of 5 years, a total sample of 40 was obtained. The data used is secondary data obtained from annual reports and company sustainability reports. The results showed that Corporate Social Responsibility (CSR) measured using the CSR Index has no effect on firm value. Meanwhile, the capital structure measured using the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) has a significant positive effect on firm value. Keywords: Corporate Social Responsibility, Capital Structure, Firm Value, Quantitative

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Journal Info

Abbrev

bisniskompetif

Publisher

Subject

Social Sciences

Description

Jurnal Bisnis Kompetif diterbitkan oleh Komunitas Manajemen Kompetitif. Jurnal ini diterbitkan tiga kali pada bulan Maret, Juli dan Nopember. Ini berisi artikel-artikel seperti karya ilmiah (riset dan non-penelitian), studi analitis, aplikasi teoritis dan ulasan masalah bisnis. Penerbitan jurnal ini ...