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PENGARUH CSR DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
This research is aimed to find out the influence of financial performance to the firm value. This research has been conducted by using descriptive statistics test, classic assumption test and hypothesis test which has been run by using multiple linear regressions method. The dependent variable in this research is firm value which has been measured by using Tobin’s Q value. The independent variables in this research are financial performance which includes Return on Assets, Current Ratio, Debt to Equity Ratio, and Corporate Social Responsibility. The research samples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2016 periods. The samples have been selected by using purposive sampling method and 48 companies per annum or 240 firm years have been obtained as samples. The data is the secondary data in the form of annual report and the financial reports of manufacturing companies which have been published. The data analysis technique has been carried out by using classic assumption test, hypothesis test and multiple linear regressions method.The result of the research shows that Return on Assets and Current Ratio give positive influence to the firm value whereas Debt to Equity Ratio and Corporate Social Responsibility do not give any influence to the firm value.
Keywords: Return on assets, current ratio, debt to equity ratio, corporate social responsibility, firm value
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