ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN

Abstract

This research aims to analyze factors that affect the company’s CSR disclosure and to see the
impact of CSR on firm value. The population in this study are all companies listed on the Indonesia Stock
Exchange (IDX) and samples are15 companies manufacturing. Analysis of the data used to test the first
hypothesis is linear multiple regression analysis is to look at the effect of profitability, leverage, institutional
ownership, size, and slack resources on the disclosure of CSR, while to test the hypothesis that both are
seeing the effect of CSR on firm value, then used a simple linear regression. The results of this study indicate
that the variable profitability, size, and slack resources have a significant impact on CSR. As for the variable
leverage and institutional ownership has no significant effect on CSR. The last, variable CSR has a significant
influenceon the firm value