PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2022-2024)

This study aims to examine the effect of profitability, corporate social responsibility (CSR), and sales growth on firm value in primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Firm value is proxied using the Tobin's Q ratio, profitability is measured by return on equity (ROE), corporate social responsibility (CSR) is measured using the 2021 GRI Standards indicators, and sales growth is measured by annual sales changes. The data used is secondary data obtained from annual financial reports, annual reports, and sustainability reports accessed from the official website of the Indonesia Stock Exchange (IDX). The population used is 113 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling, and 18 companies met the criteria for inclusion in the study. The research data were processed using E-Views software. The results show that profitability, corporate social responsibility, and sales growth simultaneously influence firm value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Partially, profitability and Corporate Social Responsibility (CSR) have a negative effect, while sales growth has no effect on firm value in the primary consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024.