Pengaruh Biaya Corporate Social Responsibility (Csr) terhadap Nilai Perusahaan dengan Menggunakan Variabel Kontrol Ukuran Perusahaan

Abstract

This research research is conducted to know the development of CSR cost and firm value in banking company and to to know influence of CSR cost to company value without and using company size control variable. This research was conducted at banking companies listed in Indonesia Stock Exchange (BEI) year 2013-2015. In this research, the method used is descriptive and verification method with data analysis technique using quantitative method. Source of data used is secondary data source. The data collection technique used is documentation study. The technique of determining the sample in this research is purposive sampling. Hypothesis testing used is simple linear regression analysis and multiple linear regression. The results show that CSR costs increase every year. Corporate value experienced a similar thing. Based on the research results, CSR costs significantly influence the value of the company. The size of the company as a control variable proved not to affect the value of the company. The researcher asked the company to improve the CSR done to add company value.