Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan
Abstract: This research aimed
at getting empirical proof: (1) the Influence of the Profitability on the
corporate value (2) the Influence of the Corporate Social Responsibility
Disclosure on the CorporateValue. This research kind was classified as the
causative research. The research population was all the manufacture company
that was registered in the Indonesian Stock Exchange in the year 2007-2010
numbering 158 companies. Technically the taking of the sample was purposive
sampling. The sample of this research numbering 25 companies.
The analysis of the data with multiplied regression. results of this
research concluded that: (1) the Profitability was influential significant was
positive towards the value of the company with the level of the significance
0.048 < 0.05 and koefesien I was positive (+) so as H1 was accepted. (2) the
Expression corporate social responsibility influential significant towards the
value of the company with the level of the significance 0.042 < 0.05 and
koefesien I was positive (+) so as H2 was accepted.
In this research was suggested: (1) the Researcher used the grating of
the more quality expression index international, like Global Reporting
Initiative (GRI) (2) widened the sample by using all the company that was
registered in BEI, (3) the following Researcher to be able to extend the
research period with the number of more big and heterogenous samples and used
the grating of the social index of the responsibility disclosure the more
quality company international.
Penulis: Silvia Agustina
Kode Jurnal: jpakuntansidd130726
