PENGARUH PROFITABILITAS , LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2017-2019)

Sitanggang, Delfi Putri Lasima (2020) PENGARUH PROFITABILITAS , LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan kepemilikan manajerial terhadap nilai perusahaan dengan Corporate Social Responsibility (CSR) sebagai variabel moderasi pada perusahaan sektor industri dasar dan kimia yang terdaftar di BEI. Penelitian ini merupakan jenis penelitian kuantitatif data sekunder berbentuk data panel. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor industri dasar dan kimia yang terdaftar di BEI periode 2017 sampai 2019. Terdapat kurang lebih 75 perusahaan. Model sampel dalam penelitian ini menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria yang telah ditentukan, sehingga diperoleh 35 perusahaan dengan total observasi dalam penelitian ini sebanyak 105 observasi. Data yang diperoleh kemudian diolah dengan analisis Eviews 11 version . Analisis yang digunakan dalam penelitian ini meliputi uji statistik deskriptif, uji asumsi klasik, uji regresi linier berganda dan uji MRA. Hasil uji regresi menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan sedangkan leverage dan kepemilikan manajerial berpengaruh negatif terhadap nilai perusahaan. Corporate Social Responsibility (CSR) tidak mampu memoderasi hubungan variabel profitabilitas dan variabel kepemilikan manajerial terhadap nilai perusahaan sedangkan Corporate social responsibility (CSR) mampu memoderasi hubungan leverage terhadap nilai perusahaan. Kata Kunci : Profitabilitas, Leverage, Kepemilikan Manajerial, Nilai Perusahaan, Corporate Social Responsibility (CSR) ABSTRACT This study aims to analyze the effect of profitability, leverage and managerial ownership on firm value with Corporate Social Responsibility (CSR) as a moderating variable in basic industrial and chemical sector companies listed on the IDX. This research is a type of secondary data quantitative research in the form of panel data. The population used in this research is the basic industrial sector companies and chemicals listed on the IDX for the period 2017 to 2019. There are approximately 75 companies. The sample model in this study used purposive sampling with the aim of obtaining samples that match the predetermined criteria, there were 35 companies so the total observations in this study were 105 observations. The data obtained is processed using the Eviews 11 version analysis . The data were analyzed using descriptive statistical tests, classical assumption tests, multiple linear regression tests and MRA tests. The regression test results show that profitability has no effect on firm value while leverage and managerial ownership have a negative effect on firm value. Corporate social responsibility (CSR) is unable to moderate the relationship between profitability and managerial ownership variables on firm value, while Corporate Social Responsibility (CSR) is able to moderate the relationship between leverage and firm value. Keywords: Profitability, Leverage, Managerial Ownership, Company Value, Corporate Social Responsibility (CSR)

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorChusnah, Flourien NurulUNSPECIFIEDflo@stei.co.id
Uncontrolled Keywords: Profitabilitas, Leverage, Kepemilikan Manajerial, Nilai Perusahaan, Corporate Social Responsibility (CSR
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Users 1036 not found.
Date Deposited: 29 Sep 2020 07:37
Last Modified: 29 Sep 2020 07:37
URI: http://repository.stei.ac.id/id/eprint/1007

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