effect of return on assets, debt to equity ratio, and corporate social responsibility policies on company values in PT Semen Baturaja (Persero) Tbk.

This study aimed to know the effect of return on assets, debt to equity ratio, and corporate social responsibility policies on score company at PT Semen Baturaja (Persero), Tbk. The population and sample in the study is a company engaged in the cement sector, namely PT Semen Baturaja (Persero), Tbk, which uses report finance during periods 1-4 of 2012-2021. Based on the analysis of the results, multiple linear regression that has been conducted shows that return on assets take an adverse effect and has no significance to score Company, equity debt has an effect positive and significant to score Company, corporate social responsibility has an effect positive and significant to score Company. For companies in the cement industry, especially Semen Baturaja, it is necessary to develop ROA, DER, and CSR as tools to increase company value so that they can continue to compete and improve. For regulators, the results of this study provide an overview of ROA, DER, and CSR towards score companies. Therefore, regulatory agencies must set standards for measuring and disclosing existing corporate values.