ENCHANCING COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILTY, NET PROFIT MARGIN, AND EARNINGS PER SHARE

Abstract

The disclosure of corporate social responsibility is believed to influence a company’s value. This study aims to provide insighs by evaluating the impact corporate social responsibility (CSR), net profit margin and earning per share on the sustainable value of the company (Price Book Value). The research sampel consists of companies listed in the Sri-Kehati Index for the period 2018-2022, known for implementing Sustainable Responsible Investment (SRI) principles and Environmental, Social, and Governance (ESG) principles. Sample selection was carried and Environmental, Social, and Governance (ESG) principles. Sample selection was carried out using purposive judgment sampling, resulting in 11 companies with a total of 55samples. This research findings indicate that corporate social responsibiliry does not significantly influence the company’s value (PBV), whereas net profit margin and earning per share havea significant impact on the company’s value (PBV). The coefficient of determination shows that the independent variables can explain 59% of the while dependent variable, while the remaining 41% is explained by other variables not examined in this study.