PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2013-2016)

Kusuma Gayatri, Dyah Ayu (2018) PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2013-2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji apakah kinerja keuangan, corporate governance dan corporate social responsibility berpengaruh signifikan terhadap Nilai Perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Kinerja Keuangan diproksikan dengan ROA dan ROE sedangkan Corporate Governance diproksikan dengan kepemilkan manajerial, kepemilikan institusional dan kualitas audit. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur rmenggunakan metoda analisis data panel dengan Eviews 9.0. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai 2016. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 101 perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknis pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.sahamok.com, pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa (1) ROA berpengaruh secara positif terhadap nilai perusahaan manufaktur yang terdaftar di BEI periode 2013-2016. (2) ROE tidak berpengaruh terhadap nilai perusahaan manufaktur yang terdaftar di BEI periode 2013-2016. (3) kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan manufaktur yang terdaftar di BEI periode 2013-2016. (4) kepemilikan institusional berpengaruh secara positif terhadap nilai perusahaan manufaktur yang terdaftar di BEI periode 2013-2016. (5) kualitas audit tidak berpengaruh terhadap nilai perusahaan manufaktur yang terdaftar di BEI periode 2013-2016. (6) corporate social responsibility tidak berpengaruh terhadap nilai perusahaan manufaktur yang terdaftar di BEI periode 2013-2016. Kata Kunci : Kinerja Keuangan, Corporate Governance, Corporate Social Responsibility dan Nilai Perusahaan. This study aims to examine whether financial performance, corporate governance and corporate social responsibility significantly affect the firm values on manufacture companies in Indonesia Stock Exchange (IDX). Financial performance is measured by ROA and ROE. Corporate Governance is measured by managerial ownership, institutional ownership and audit quality. This research uses descriptive quantitative, which is measured using data panel regression bassed method use Eviews 9. The population of this research is manufacture company in Indonesia Stock Exchange (BEI) in 2013 until 2016. The sample is determined by purposive sampling method, with the amount of 101 manufacture companies. The data used in this research is secondary data. Technical data collection using documentation method through IDX official website: www.idx.co.id and www.sahamok.com, hypothesis testing using t test. The result of the research proves that (1) ROA have a positive significant effect on firm values on manufacture companies listed on the Indonesia Stock Exchange period 2013-2016 period. (2) ROE has no significant effect to firm values on manufacture companies listed in Indonesia Stock Exchange period 2013-2016 period. (3) manajerial ownership has no significant effect to firm values on manufacture companies listed in Indonesia Stock Exchange period 2013-2016 period. (4) institutional ownership have a positive significant effect on firm values on manufacture companies listed on the Indonesia Stock Exchange period 2013-2016 period. (5) audit quality has no significant effect to firm values on manufacture companies listed in Indonesia Stock Exchange period 2013-2016 period. (6) corporate social responsibility has no significant effect to firm values on manufacture companies listed in Indonesia Stock Exchange period 2013-2016 period. Keywords: Financial Performance, Corporate Governance, Corporate Social Responsibility and Firm Value

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorZulfiyati, LiesUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 19 May 2022 03:51
Last Modified: 19 May 2022 03:51
URI: http://repository.stei.ac.id/id/eprint/7595

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