PROFITABILITY MEDIATE THE INFLUENCE OF CSR AND COMPANY SIZE ON COMPANY VALUE

Abstract

Companies have short-term goals, namely making a profit, but a good company is a company that is able to maximize the value of its company as a long-term goal for the company. This research aims to determine and analyze empirical evidence that corporate social responsibility and company size have a positive and significant effect on the value of mining sector companies and profitability is able to mediate the influence of corporate social responsibility and company size on the value of mining sector companies. The population used in this research is mining sector companies listed on the Indonesia Stock Exchange and purposive sampling technique was used to determine the research sample. The research sample consisted of 48 companies. This research approach uses a quantitative approach. The data analysis technique was carried out using multiple linear regression using the IBM SPSS 23 application and the Sobel test. The results of the analysis show that: (1) corporate social responsibility has a positive and significant effect on profitability, (2) company size has a positive and significant effect on profitability, (3) profitability has a positive and significant effect on company value, (4) corporate social responsibility has no effect significant to company value, (5) company size has a positive and significant effect on company value, (6) profitability is able to mediate the influence of corporate social responsibility on company value, (7) profitability is able to mediate the influence of company size on company value. The implication of this research is as evaluation material for mining sector companies in order to increase company value.