Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Detail
Author DIANA KAMILA
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to determine: the effect of ratio of Performing Loan (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Corporate Social Responsibility (CSR) to Company Value in Indonesia Stock Market period 2014-2016. This study is a type of comparative causal research. The population in this study is a company that is operating in Indonesia Stock Exchange which requires 43 companies. Based on sampling technique with purposive sampling, there are 35 companies. The data collected used the documentation that can be obtained from the financial statements published on the official website of Indonesia Stock Exchange namely www.idx.co.id. The analysis technique used is multiple linear regression. The results of this study show: (1) Return on Assets (ROA) positive to Company Value (2) Return on Equity (ROE) positive to Company Value, (3) Corporate Social Responsibility (CSR) negative and has no effect on Corporate Value, And (4) There is a financial performance influence (ROA, ROE) and Corporate Social Responsibility (CSR) the value of the Company .