PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2017-2021)

Abstrak

This study aims to examine and analyze the effect of Corporate Social Responsibility, Intellectual Capital and Profitability on firm value in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017-2022. This research includes quantitative research. The data used in this study are in the form of annual financial reports of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was the purposive sampling method. The population is 72 companies. Samples that meet the criteria are 19 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Results of data analysis using SPSS 25, it shows that Corporate Social Responsibility partially has an insignificant negative effect on Firm Value with a significance value of 0.787, Intellectual Capital partially has a significant negative effect on Firm Value with a significance value of 0.000, and Profitability partially has a significant positive effect. to Company Value with a significance value of 0.000. Simultaneously the variables of Corporate Social Responsibility, Intellectual Capital, and Profitability have a significant effect on Firm Value with a significance value of 0.000.