This research was carried out to examine whether the factors including
profitability, company size, and corporate social responsibility disclosure affected
the value of manufacturing company on the food and beverage sector which was
enlisted in Indonesia Stock Exchange in the period of 2011-2013. There were 42
samples of this research that were the annual report from the company’s website
and www.idx.co.id. The method of data analyzing data was double linear
regression with the level of significance 0,05.
The result of this research showed that the profitability, company size, and
corporate social responsibility disclosure simultaneously had a significant impact
on the value of the company with 0,035. Partially, the profitability had a positive
and significant impact on the value of the company with 0,029, the company size
had negative and significant impact on the value of the company with 0,41, the
corporate social responsibility profitability had a positive and significant impact
on the value of the company with0,011.