EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE

Authors

  • Larey Wahongan

DOI:

https://doi.org/10.32400/ja.24758.8.2.2019.75-84

Keywords:

financial performance, corporate social responsibility, corporate value

Abstract

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).

Author Biography

Larey Wahongan

Alumni of Accounting Profession Program, Economics and Business Faculty, Sam Ratulangi University

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Published

2019-07-31

Issue

Vol. 8 No. 2 (2019): Accountability

Section

Articles

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