PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Nurwanti, Anggi (2019) PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan pengungkapan corporate social responsibility (CSR) sebagai variabel moderasi secara parsial maupun simultan pada sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Penelitian ini adalah penelitian deskriptif, menggunakan analisis regresi linier berganda dan moderated regression analysis (MRA) dengan menggunakan Eviews 9. Populasinya adalah 150 sektor perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Pemilihan sampel menggunakan metode purposive sampling yang hasilnya 45 perusahaan, sehingga total 135. Data berupa data sekunder melalui situs resmi BEI : www.idx.co.id. Hasil penelitian membuktikan bahwa profitabilitas yang diproksikan sebagai return on equity (ROE) berpengaruh positif signifikan yang artinya semakin tinggi nilai ROE maka akan semakin tinggi pula nilai perusahaan, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Corporate Social Responsibility (CSR) sebagai variabel moderasi mampu memoderasi (memperkuat) pengaruh ROE dan ukuran perusahan terhadap nilai perusahaan dikarenakan CSR bersifat wajib dari sudut pandang hukum. Kata Kunci : Profitabilitas, ukuran perusahaan, nilai perusahaan, corporate social responsibility ABSTRACT This study aims to determine the effect of profitability and company size on firm value by disclosing corporate social responsibility (CSR) as a partially or simultaneously moderating variable in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research is a descriptive study, using multiple linear regression analysis and moderated regression analysis (MRA) using Eviews 9. The population is 150 sectors of manufacturing companies listed on the Stock Exchange for the period 2016-2018. The sample selection uses a purposive sampling method, the results of which are 45 companies, making a total of 135. The data is in the form of secondary data through the IDX official website: www.idx.co.id. The results of the study prove that profitability proxied as return on equity (ROE) has a significant positive effect which means the higher the value of ROE, the higher the also the value of the company, and the size of the company affect the value of the company. Corporate Social Responsibility (CSR) as a moderating variable is able to moderate (strengthen) the effect of ROE and company size on company value because CSR is mandatory from a legal point of view. Keywords: Profitability, size, firm value, corporate social responsibility

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNasution, NursanitaUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Depositing User: Ridho Adi Nugroho
Date Deposited: 14 Oct 2021 04:34
Last Modified: 14 Oct 2021 04:34
URI: http://repository.stei.ac.id/id/eprint/5545

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