Pengaruh Corporate Social Responsibility dan Kinerja Keuangan Terhadap Nilai Perusahaan

Authors

  • Hadi Pramono <p>Program Studi Akuntansi</p><p>Fakultas Ekonomi dan Bisnis</p><p>Universitas Muhammadiyah Purwokerto</p>
  • Iwan Fakhruddin <p>Program Studi Akuntansi</p><p>Fakultas Ekonomi dan Bisnis</p><p>Universitas Muhammadiyah Purwokerto</p>
  • Ira Hapsari <p>Program Studi Akuntansi</p><p>Fakultas Ekonomi dan Bisnis</p><p>Universitas Muhammadiyah Purwokerto</p>

DOI:

https://doi.org/10.30595/ratio.v3i2.13751

Abstract

This study purpose to empirically examine the effect of Corporate Social Responsibility (CSR) and Financial Performance on Firm Value. Company value is an assessment of public trust in a company which is reflected in the stock price. The higher the value of the company, the level of prosperity of shareholders also increases. Company value is measured using Tobin's Q, CSR is measured using content analysis, and ROA measures financial performance. Using the purposive sampling method, the research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. The results of the study indicate that CSR and Financial Performance have a positive effect on firm value.

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Published

2022-07-19

How to Cite

Pramono, H., Fakhruddin, I., & Hapsari, I. (2022). Pengaruh Corporate Social Responsibility dan Kinerja Keuangan Terhadap Nilai Perusahaan. Ratio : Reviu Akuntansi Kontemporer Indonesia, 3(2), 78–83. https://doi.org/10.30595/ratio.v3i2.13751

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