PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2022)

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and profitability on company value in mining sector companies listed on the IDX in 2022. CSR is measured through social responsibility disclosures that reflect the company's contribution to the environment and society, while profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). With the multiple linear regression method, the results show that CSR does not have a significant effect on company value, while ROA has a significant positive influence, showing that asset efficiency plays an important role in increasing company value. In contrast, ROE did not show a significant influence. These findings indicate that in the mining sector, investors tend to prioritize the efficiency of asset use in generating profits compared to corporate social commitments. This research provides insights for mining companies in strengthening their strategies to increase corporate value through operational efficiency.