THE EFFECT OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) TO THE VALUE OF BANKING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2019-2021

Abstrak

This study aims to determine the effect of financial performance consisting of Return On Asset (ROA), Capital Adequacy Ratio (CAR), and Corporate Social Responsibility (CSR) on company value. This research was conducted on banking companies listed on the IDX for the 2019-2021 period with a sample of 27 companies. The sampling method used in this study was purposive sampling techniques. The data analysis technique used was multiple linear regression analysis which was processed using the SPSS version 25 software. The results show that financial performance consisting of Return On Asset (ROA), Capital Adequacy Ratio (CAR), and Corporate Social Responsibility (CSR) simultaneously had a significant effect on company value. Return On Asset (ROA) partially has a positive coefficient value but is not significant to the company's value, Capital Adequacy Ratio (CAR) partially has a positive and significant value to the company's value, and Corporate Social Responsibility (CSR) partially has a negative and insignificant coefficient value to the company's value. Key Word: Return on Assets, Capital Adequacy Ratio, Corporate Social Responsibility, and Corporate Value