PENGARUH RETURN ON ASSETS, NET PROFIT MARGIN, DEPT TO EQUITY RATIO, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018

Abstract

This study aims to analyze the effect of return on assets, net profit margins, dept to equity ratio, and corporate social responsibility towards firm value. This study uses secondary data obtained from the Indonesia Stock Exchange in the food and baverages manufacturing sector in the 2015-2018 period. This type of research is descriptive quantitative research and uses secondary data. Sampling is done by purposive sampling method, which is a sample selection technique with sample criteria based on the subject that will be used as research samples. Sample selection criteria are: food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, companies that issue shares in the 2015-2018 period, companies that consistently publish financial reports and annual reports for the 2015-2018 period, companies that do not experience losses during the 2015-2018 period Technical analysis of the data used in this study uses multiple linear regression analysis with the SPSS 17 (Statistical Product and Service Solutions) program. The results of this study indicate that return on assets, net profit margin, dept to equity ratio affect the value of the company, while corporate social responsibility does not affect the value of the company.