Determinant of Coal Sector Firm Value in Indonesia

Abstract

A company is established to increase the firm value. The rise and fall of firm value is very important for investors and other users of financial reports. The aim of this research is to examine the influence of corporate social responsibility disclosure, investment decisions, funding decisions, and profitability on firm value. The population in this study are coal sub-sector mining companies listed on the Indonesia Stock Exchange. The sampling technique used a purposive sampling method, the research period was from 2018 to 2020. Hypothesis testing used multiple linear regression analysis with the Eviews application software version 11. The results of this study showed that disclosure of corporate social responsibility, investment decisions and funding decisions had no effect on the value of coal sector companies in Indonesia, while profitability has a significant effect on the value of sector companies