Corporate Social Responsibility pada Nilai Perusahaan Klasifikasi Industri Agrikultur di Bursa Efek Indonesia

Abstract

Corporate social responsibility is a form of corporate responsibility towards stakeholders including consumers, employees, shareholders, society, and the environment. Agricultural companies were appointed to find out whether with Indonesia's natural wealth, the company is able to provide welfare to the community and its environment. This study conducted to analyze the effect of corporate social responsibility to corporate value. This study uses secondary data from 39 agricultural companies listed in Indonesia Stock Exchange on 2017-2018 and CSR using the GRI G4 index. The data analyze using multiple regression analysis and the results show that economic indicators have an effect on corporate value, meanwhile environmental and social indicators have no effect on corporate value.