Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Abstract

The purpose of this research is to test the influence of Corporate Social Responsibility to firm value. Corporate Social Responsibility is independent variables in this study, Firm Size and Growth Opportunity as control variables and the firm value as dependent variables which is proxied by Tobin’s Q. The population of this research are manufacture companies that listed in the year 2012 up to 2013, which publishes an annual report and audited on the Indonesia Stock Exchange (BEI). By using purposive sampling method and obtained a total sample of 20 companies per year. Methods of analysis of this research include test classic assumptions, hypothesis testing, the t test, and determinant test so the data could analyzed by using SPSS software version 21. Results from this study indicate that the Corporate Social Responsibility, Growth Opoportunity has a positive and significant effect on firm value. Meanwhile, Size members has no effect on firm value.

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