Pengaruh Corporate Social Responsibility, Return on Assets, dan Current Ratio terhadap Price to Book Value (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Indeks Kompas 100 Tahun 2017–2024)

Penelitian ini bertujuan mengetahui pengaruh Corporate Social Responsibility, Return On Assets, dan Current Ratio Terhadap Price to Book Value (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Indeks Kompas 100 Tahun 2017-2024). Terdapat 7 sampel perusahaan dengan metode pengambilan sampel penelitian menggunakan purprosive sampling. Metode penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan alat pengujian software Eviews-12 dengan hasil model terbaik adalah Fixed Effect Model (FEM). Hasil dari penelitian ini menunjukkan secara parsial Corporate Social Responsibility berpengaruh negatif tidak signifikan terhadap Price to Book Value, Return On Assets berpengaruh positif signifikan terhadap Price to Book Value, dan Current Ratio berpengaruh positif signifikan terhadap Price to Book Value. Sedangkan secara simultan menunjukkan hasil Corporate Social Responsibility, Return On Assets, dan Current Ratio berpengaruh secara simultan dan signifikan terhadap Price to Book Value. Nilai R-Square sebesar 0,613084 menunjukkan bahwa independent variable yang mampu menjelaskan dan berpengaruh pada dependent variable sebesar 61,31%, sedangkan sisanya 38,69% dijelaskan oleh variabel lain yang tidak diteliti. Perusahaan diharapkan mampu mengoptimalkan kinerja keuangan serta melaksanakan tanggung jawab sosial perusahaan secara konsisten untuk memberikan sinyal positif terhadap persepsi pasar, sehingga meningkatkan harga saham.

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This study aims to examine the effect of Corporate Social Responsibility, Return on Assets, and Current Ratio on Price-to-Book Value (A Study of Mining Sector Companies Listed on the Kompas 100 Index 2017-2024). Seven companies were selected using purposive sampling. This research method employed multiple linear regression analysis using the Eviews-12 software testing tool, with the best model being the Fixed Effect Model (FEM). The results indicate that partially, Corporate Social Responsibility has a negative, insignificant effect on Price to Book Value, Return on Assets has a significant, positive effect on Price to Book Value, and the Current Ratio has a significant, positive effect on Price to Book Value. Simultaneous analysis showed that Corporate Social Responsibility, Return on Assets, and the Current Ratio have a simultaneous and significant effect on Price to Book Value. The R-Square value of 0.613084 indicates that the independent variable explains and influences the dependent variable by 61.31%, while the remaining 38.69% is explained by other variables not examined. Companies are expected to optimize their financial performance and consistently implement corporate social responsibility to provide positive signals to market perceptions, thereby increasing stock prices.