MODEL PENINGKATAN NILAI PERUSAHAAN BERBASISCORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTURSEKTOR INDUSTRI BARANG KONSUMSI YANG GO PUBLICDI BURSA EFEK INDONESIA

Abstract

This study aims to determine how the Model of Corporate Value Enhancement Based on Corporate Social Responsibility in Manufacturing Companies that Go Public in the Indonesia Stock Exchange. The data used in this study are secondary data obtained from the IDX website with a research period from 2015-2018. Sampling was done by purposive sampling method. Disclosure of company value using Price to Book Value (PBV) and CSR disclosure using CSR index (CSRI). The analytical method in this study uses multiple regression analysis and moderation regression analysis. In this study the significance level used was 0.05. The results showed that the leverage and CSR variables together had a significant effect on firm value. Based on the results of the t test, the results show that the leverage and CSR variables partially have a significant effect on firm value and CSR as a moderating variable is able to moderate the effect of leverage on firm value.