PENGARAUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN SEBELUM DAN SESUDAH BERLAKUNYA UU NO.47 TAHUN 2012 TENTANG TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERSEROAN TERBATAS

Abstract

The aims of this research is to examine : (1) The influence of Corporate Social Responsibility to firm value before and after the application of UU. No. 47 on 2012 about Corporate Social Responsibility and companies environtment, by using type and size as control variable (2) The differences of Corporate Social Responsibility disclosures before and after the application of of UU. No. 47 on 2012. This research sample is all industry sector listed in BEI in 2010-2013 by using purposive sampling method. There are 100 companies 2013 which fulfilling criterion as this research sample. The hypotheses’s testing tools of this research are multiple regression analysis for first hypotheses and Paired Sample T-Test  for second hypotheses.

The result of multiple regression analysis  showed that the effect of CSR on firm value have significant. And the result of Paired Sample T-Test  showed that, there is difference in CSR disclosure before and after the application of  UU No. 47 on 2012.

Keyword : Corporate Social Responsibility, Firm Value, Size, Type