SRI WAHYUNI, AYU (2018) PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LISTING INDEX LQ45 TAHUN 2012-2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Tujuan dalam penelitian ini adalah untuk menguji pengaruh komite audit, komisaris independen dan pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan pada perusahaan yang listing index LQ45 tahun 2012 - 2017. Corporate Social Responsibility (CSR) yang diukur berdasarkan kategori dan subkategori dalam pedoman GRI G4. Sedangkan nilai perusahaan diukur dengan menggunakan rasio Tobin’s Q. Strategi penelitian bersifat kuantitatif yang diolah menggunakan aplikasi olah data SPSS versi 20. Pemilihan sampel dilakukan dengan cara purposive sampling dan terpilih 10 perusahaan. Jenis data yang digunakan menggunakan data masa lalu (ex post facto) yang diperoleh melalui website resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa komite audit memiliki pengaruh positif terhadap nilai perusahaan, sedangkan komisaris independen tidak memiliki pengaruh terhadap nilai perusahaan. Corporate Social Responsibility (CSR) memiliki pengaruh positif terhadap nilai perusahaan. Kata Kunci : Komite Audit, Komisaris Independen, Corporate Social Responsibility, Nilai Perusahaan The purpose of this study was to examine the influence of the audit committee, independent commissioners and the influence of Corporate Social Responsibility (CSR) on the value of the company in the company listing the LQ45 index in 2012 - 2017. Corporate Social Responsibility (CSR) measured by categories and subcategories in the GRI guidelines G4. While the value of the company is measured using the Tobin’s Q ratio. The quantitative research strategy is processed using the SPSS version 20 data processing application. The sample selection is done by purposive sampling and 10 companies are selected. The type of data used uses past data (ex post facto) obtained through the official website of the Indonesia Stock Exchange. The results show that the audit committee has a positive influence on the value of the company, while the independent commissioner has no influence on the value of the company. Corporate Social Responsibility (CSR) has a positive influence on company value. Keywords: Audit Committee, Independent Commissioner, Corporate Social Responsibility, Corporate Value
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 07 Apr 2022 06:48 | ||||||||
| Last Modified: | 07 Apr 2022 06:48 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7479 |
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