Analisis Pengaruh Corporate Social Responsibility, Profitabilitas dan Likuiditas terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

Abstract

This study aimed to determine, analyze, and prove the influence empirically of Corporate Social Responsibility (CSR), Profitability (ROA), and Liquidity (CR) to firm value (Tobins Q) at mining company that listed in Indonesia Stock Exchange (IDX). The population in this study is mining company which listed in Indonesia Stock Exchange (IDX). The sample that selected using purposive sampling technique is 12 mining company which listed in Indonesia Stock Exchange (IDX) at the year of 2012-2016. Data analysis techniques used multiple linear regression. Annual finance report data obtained from the official website Indonesia Stock Exchange. The results showed that Corporate Social Responsibility (CSR) has a positive influence and significant effect to the firm value. Profitability (ROA) has a positive influence and significant effect to the firm value. Liquidity (CR) not influence to the firm value. CSR, ROA, and CR simultaneously influence to the firm value (Tobins Q).