PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (CSR), STRUKTUR KEPEMILIKAN MANAJERIAL DAN KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN JASA SUB SEKTOR KONTRUKSI DAN BANGUNAN TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021

Abstract

The  aim  of this  research  is  to  determine  the effect of Corporate Social Responsibility (CSR) disclosure, Managerial Structure and Company Performance on Company Value in Construction and Building Services Sub-sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The research method used in this research is a quantitative research method with Corporate Social Responsibility, managerial ownership structure, company performance as independent (free) variables, and company value as dependent (dependent) variables. The data used is secondary data, namely annual reports from 12 Construction and Building Services Sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021, so there are 60 data observations. The results of this research  show  that  the results obtained for the probability of Corporate Social Responsibility (X1) 0.0326 < 0.05 or 0.0326 are smaller than 0.05, meaning that it has a significant effect on company value, the probability value of Company Ownership Structure (X2) 0.0033 < 0.05 or 0.0033 is smaller than the significant value, namely 0.05, meaning that the value has a significant effect on the value of the company, the probability of Company Performance (X3) 0.0000 < 0.05, the value of 0.0000 is smaller than 0.05, meaning the value This has a significant effect on company value, the probability of F is 0.000000 <0.05, which means the probability value of F is smaller than the predetermined level of significance, namely 0.05. So that the independent variable or Corporate Social Responsibility variable, the Managerial Ownership Structure variable and Company Performance together have an  influence on Company Value. The R² test shows that the R-square adjuster value is 0.821848 (82.1848%) this value shows the three independent dependent variables consisting of Corporate Social Responsibility, Managerial Ownership Structure, and Company