Qonita, Finda and Prof. Dr.H. Moeljadi, and Dr. Dra. Kusuma Ratnawati , (2022) Pengaruh Corporate Social Responsibility Terhadap Firm Value Melalui Corporate Reputation Dan Financial Performance (Studi Pada Perusahaan Di Bursa Efek Indonesia Tahun 2017-2019). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisi secara langsung maupun tidak langsung pengaruh variabel Corporate Social Responsibility terhadap Firm Value melalui variabel Corporate Reputation dan Financial Performance. Penelitian ini tergolong ke dalam jenis penelitian deskriptif. Teknik sampling yang digunakan dalam penelitian ini adalah probability sampling. Sampel penelitian berjumlah 18 perusahaan yang terdaftar di Bursa Efek Indonesia dan mengungkapkan Corporate Sosial Responsibility berstandar GRI dengan tahun pengamatan 2017-2019. Data pada penelitian ini merupakan data sekunder. Metode analisis data menggunakan Analissi Jalur/Path Analysis dengan software SPSS. Hasil penelitian uji pengaruh langsung menunjukkan bahwa corporate social responsibility berpengaruh signifikan positif terhadap firm value. Corporate social responsibility berpengaruh signifikan positif pada corporate reputation, financial performance berpengaruh signifikan positif pada firm value. corporate social responsibility tidak berpengaruh signifikan terhadap financial performance. Sedangkan hasil untuk uji pengaruh tidak langsung menunjukkan bahwa corporate social responsibility terhadap firm value melalui financial performance tidak berpengaruh signifikan. Hasil uji mediasi menunjukkan hanya corporate social responsibility yang berpengaruh signifikan positif terhadap firm value melalui corporate reputation. Penelitian ini menunjukkan pada investor dan manejemen perusahaan terhadap pentingnya pelaksanaan dan pengungkapan CSR pada perusahaan terkait keuntungnnanya pada kenaikan nilai perusahaan.
English Abstract
This descriptive research aims to assess and analyze the direct and indirect effects of Corporate Social Responsibility on firm value with the mediation of corporate reputation and financial performance. The samples are eighteen companies listed on the Indonesia Stock Exchange that have disclosed their GRI- standard corporate social responsibility during the period of 2017-2019. This research uses secondary data that was analyzed using path analysis in SPSS. The results indicate that corporate social responsibility significantly and positively influences firm value and corporate reputation, that financial performance significantly affects firm value, and that corporate social responsibility does not significantly influence financial performance. The results of the indirect effect test show that corporate social responsibility does not affect firm value through financial performance and that corporate social responsibility positively and significantly influences firm value through corporate reputation. This findings inform investors and managers about the importance of CSR implementation and disclosure for companies in relation with their benefit in the increase of firm value
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | :0422020034 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Firm Value, Corporate Reputation, Financial Performance, Corporate Social Responsibility, firm value, corporate reputation, financial performance |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | S2/S3 > Magister Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 30 Jan 2023 04:56 |
| Last Modified: | 30 Jan 2023 04:56 |
| URI: | http://repository.ub.ac.id/id/eprint/197090 |
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