PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI Tahun 2012-2014 )

Abstract

Firm value is such a condition that has achieved a company as a form of public confidence in the company. The cases of the hot mudflow PT. Lapindo Brantas that has not resolved until now resulted in declining public confidence and may lower the firm value. This study aims to determine the effect of corporate social responsibility disclosure and financial performance on firm value in companies listed on the Stock Exchange in 2012-2014. By using purposive sampling method samples obtained are as many as 36 companies listed on the Stock Exchange. The data is processed by using SPSS 16.0.

Based on the results of hypothesis testing found that the corporate social responsibility disclosure has not significant effect on firm value. While financial performance has significant effect on firm value.

Keywords : Corporate Social Responsibility, Financial Performance, Firm Value