PENGARUH LUAS PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2021

This study aims to test whether the extent of Corporate Social Responsibility disclosure has an impact on the value of companies engaged in the mining sector in 2017-2021 that are listed on the IDX. This study uses secondary data obtained from the Indonesian stock exchange. Data analysis used simple linear regression analysis, F test and classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing is done by statistical test T, and the coefficient of determination (R2). The results of the study show that the extent of Corporate Social Responsibility disclosure does not have a significant effect on firm value.