Pengaruh Pengungkapan Corporate Social Responsibility, Size Dan Leverage Terhadap Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia

This study examines the effect of corporate social responsibility (CSR) disclosure, size and leverage on firm value manufacturing companies listed at Indonesian Stock Exchange (BEI) 2013-2017. The variables of this study consist of CSR disclosure, size and leverage as an independent variable, and firm value as a dependent variable. The samples selection are performed by using purposive sampling. Based on the sample selection method there are 40 observation objects from 8 companies in 2013-2017. The multiple linear regression analysis is applied in this research as the analysis technique. The results of this study indicate that CSR disclosure no significant effect on firm value, Results show that size negatively impacts the firm value, and leverage positively impact the firm value. Keywords: Corporate social responsibility disclosure, size, leverage, firm valu