The Influence Of Corporate Social Responsibility (CSR), Profitability, And Firm Size On Firm Value (A Study On Jakarta Islamic Index In The Period Of 2014-2018)

Nabighah, Devina Stella (2020) The Influence Of Corporate Social Responsibility (CSR), Profitability, And Firm Size On Firm Value (A Study On Jakarta Islamic Index In The Period Of 2014-2018). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara Corporate Social Responsibility (CSR), profitabilitas (ROE), dan ukuran perusahaan terhadap nilai perusahaan (PBV). CSR diukur menggunakan indeks Global Reporting Initiative (GRI). Populasi penelitian ini adalah perusahaan di Jakarta Islamic Index (JII) yang terdaftar di BEI selama periode 2014-2018. 35 perusahaan dipilih sebagai sampel dengan teknik purposive sampling berdasarkan kriteria yang ditentukan. Penelitian ini menggunakan data sekunder dari laporan tahunan perusahaan dan laporan keberlanjutan. Data penelitian dan hipotesis dianalisis menggunakan metode analisis regresi berganda menggunakan aplikasi SPSS. Hasil analisis menunjukkan bahwa pengungkapan CSR, profitabilitas, dan ukuran perusahaan memiliki efek positif pada nilai perusahaan. Dengan demikian, dapat disimpulkan bahwa semakin tinggi pengungkapan CSR, profitabilitas, dan ukuran perusahaan, semakin tinggi pula pengaruhnya terhadap nilai perusahaan.

English Abstract

This study aimed to examine the relationship between Corporate Social Responsibility (CSR), profitability (ROE), and firm size towards firm value (PBV). The CSR was measured using the Global Reporting Initiative (GRI) index. The population of this study was the companies in Jakarta Islamic Index (JII) listed in IDX during the period 2014-2018. 35 companies were selected as the samples by purposive sampling technique based on specified criteria. This study used secondary data annual report of the company and sustainability reports. The research data and hypothesis were analyzed using multiple regression analysis methods using SPSS application tools. The results of the analysis showed that CSR disclosure, profitability, and firm size has a positive influence on firm value. Thus, it can be concluded that the higher the CSR disclosure, profitability, and firm size, the higher the influence toward firm value.

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	0520020071
Uncontrolled Keywords:	Corporate Social Responsibility, Profitability, Firm Size, Firm Value, Return to Equity (ROE), Price to Book Value (PBV), GRI, Corporate Social Responsibility, Profitability, Firm Size, Firm Value, Return to Equity (ROE), Price to Book Value (PBV), GRI
Subjects:	600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.152 Management of financial operations
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	11 Feb 2021 08:44
Last Modified:	23 Sep 2024 03:54
URI:	http://repository.ub.ac.id/id/eprint/182869

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