Pengaruh Corporate Social Responsibility dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI)

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and profitability on company value. The approach used in this study is quantitative with an associative method. The research data uses secondary data, which is information taken from the annual reports and financial statements of manufacturing companies from 2021-2023, accessed through the official IDX website and the companies' own websites. The sample was selected using purposive sampling with specific criteria that have been set. The population in this study consists of 213 manufacturing companies listed on the IDX from 2021-2023. The obtained data was then analyzed using quantitative methods, including descriptive statistics, multiple linear regression, classical assumption tests, and hypothesis testing using SPSS 29. The results of the study show that CSR has an effect on company value, with a t-value of 2.507 and a significance level of 0.013 (< 0.05). Furthermore, profitability was also found to have an effect on company value, with a t-value of 11.243 and a significance level of 0.001 (< 0.05). The level of profitability can influence the company value. Highly profitable companies have good performance, which is good news for shareholders. These findings indicate that CSR and profitability are important factors that can increase company value.