Akubis: Jurnal Akuntansi dan Bisnis
Vol 8 No 1 (2021): Agustus: Akuntansi dan Bisnis

Pengaruh Corporate Social Responsibility Disclosure, Leverage dan Firm Size Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Bintang Kusucahyo (Universitas Katolik Widya Karya Malang)
Devi Eka Istiana (Universitas Katolik Widya Karya Malang)

Article Info

Publish Date
15 Aug 2021

Abstract

This study aims to determine the effect of Corporate Social Responsibility Disclosure, Leverage and Firm Size on the value of manufacturing companies listed on the IDX. The type of research used is explanatory research with a quantitative approach. The population in this study were manufacturing companies listed on the IDX as many as 165 companies. The sample selection used a purposive sampling method and predetermined criteria, 71 companies were selected as a sample. Secondary data sources with documentation data collection techniques, testing is done by using multiple linear regression test with a significance level of 5%. The results of the analysis show that CSR, leverage, and firm size have an effect simultaneously on firm value and partially CSR have no effect on firm value while leverage and firm size have an effect on firm value. Leverage has the most dominant effect on firm value.

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Journal Info
Akubis: Jurnal Akuntansi dan Bisnis
Website

Abbrev

akubis

Publisher

Universitas Katolik Widya Karya Malang

Subject

Economics, Econometrics & Finance

Description

AKUBIS merupakan jurnal yang memuat artikel hasil penelitian mahasiswa dan dosen Fakultas Ekonomi serta artikel eksternal (dari luar lingkungan Universitas Katolik Widya Karya) yang memfokuskan pada bidang ekonomi dan bisnis termasuk didalamnya bidang manajemen, akuntansi, perbankan, dan isu-isu ...