SKRIPSI AKS
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan yang Terdaftar di IDX30 Tahun 2019-2022)
ABSTRACT
This study aims to determine the effect of corporate social responsibility
disclosure, profitability, and leverage on firm value in mining companies listed on
the IDX30 for the 2019-2022 period. The data in this study used secondary data
with data collection techniques research documentation method.
The population in this study are all mining companies listed on the IDX30
in 2019-2022. The sampling technique used is purposive sampling technique and
the final sample are 17 companies. The analysis technique used is panel data
regression analysis using the Eviews 10 program.
The results showed that corporate social responsibility disclosure has no
significant effect on firm value. Profitability has a positive effect on firm value.
Leverage has no significant effect on firm value.
Keywords: firm value, disclosure of corporate social responsibility (CSR,
profitability, leverage
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