Pengaruh Pengungkapan CSR Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Padatahun 2011-2013)

Abstract

This study aims to analyze the influence of CSR disclosure towards firm value, the influence of profitability towards firm value and the influence of CSR disclosure and profitability towards firm value simultaneously. The type of research that used in this study is explanatory research using quantitaive approach. The sample in this study consists of 20 mining companies listed on the Indonesia Stock Exchange in 2011-2013. This study used multiple linear regression analysis as data analysis techniques. Based on the t-test, both CSR disclosure and profitability also has significant effect on firm value, partially. The results of F-test illustrates that CSR disclosure and profitability simultaneously have significant effect towards firm value