PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan corporate social responsibility (CSR) terhadap nilai perusahaan pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah perusahaan sektor barang konsumsi dan objek penelitian ini adalah profitabilitas, CSR, dan nilai perusahaan. Metode pengumpulan data dilakukan dengan studi dokumenter, kemudian dianalisis menggunakan analisis regresi berganda. Data dalam penelitian ini telah memenuhi syarat uji asumsi klasik. Hasil penelitian menunjukkan bahwa (1) profitabilitas dan CSR berpengaruh positif signifikan terhadap nilai perusahaan, (2) profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, (3) CSR berpengaruh positif signifikan terhadap nilai perusahaan.
Kata Kunci : profitabilitas, corporate social responsibility, nilai perusahaan.

This study aimed to examine the effect of profitability and corporate social responsibility (CSR) toward the value of the companies in the consumer goods sector companies listed on the Indonesia Stock Exchange 2012-2014. The research design used was quantitative causal. The subjects in this study were the companies of consumer goods sector and the object of this study were profitability, CSR, and the value of the company. The method of data collection performed by using documentary study, then it was analyzed using multiple regression analysis. The data in this study had been qualified for classical assumption test. The results showed that (1) the profitability and CSR had positive and significant effect on the value of the companies, (2) the profitability of had positive and significant effect on the value of the companies, (3) CSR had positive and significant effect on the value of the companies.
keyword : probability, corporate social responsibility, companies value