RAMADHANI, SISKA PUTRI (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KONVENSIONAL DAN SYARIAH DI INDONESIA (Study Empiris pada perusahaan manufaktur periode 2012-2016 ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Corporate Social Responsibility is a company’s social responsibility to its surrounding environment. The high value of Corporate Social Responsibility will certainly affect financial performance and corporate value since investors are more interesting in investing in companies with good Corporate Social Responsibility. This research is aimed to analyze and obtain empirical evidence related to the effect of Corporate Social Responsibility towards Financial Performance and its impact on Corporate Value that consists of dependent variable (z) which is Corporate Value (TobinsQ). Independent variable (x) of this research is Corporate Social Responsibility (CSR) and intervening variable (y) of this research is Financial Performance (ROA). The samples used for this research are 71 manufacturing companies between the period of 2012 – 2016. The method used is quantitative research. Descriptive statistic model and path regression analysis are used for the data analysis method, while for data processing the Econometric Views (Eviews9) program is used. The result of test shows that CSR on conventional companies does not have any effect on Financial Performance, however on Sharia companies it does have positive effect Financial Performance. CSR on Conventional and Sharia companies has positive effect on the Financial Performance. Financial Performance on Conventional companies has negative effect on the Corporate Value, however has no effect on the Corporate Value of Sharia Company. CSR does not have any effect on Corporate Value through Financial Performance on Conventional companies, however it has positive effect on Sharia Companies. There are differences of CSR, Financial Performance between Conventional and Sharia companies, however it is not significant. Meanwhile, Corporate value between Conventional and Sharia companies differs significantly. Keyword: Corporate Social Responsibility (CSR), Profitability (ROA), Corporate Value (Tobins Q) Corporate Social Responsibility merupakan tanggung jawab sosial perusahaan terhadap lingkungan sekitar. Tingginya suatu nilai pengungkapan Corporate Social Responsibility tentu akan berpengaruh terhadap Kinerja keuangan dan Nilai Perusahaan karena para investor lebih tertarik menginvestasikan uangnya ke perusahaan yang mempunyai nilai Corporate Social Responsibility yang baik. Tujuan penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris tentang pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan dan dampaknya terhadap Nilai Perusahaan, yang terdiri dari variabel dependen (z) penelitian ini adalah Nilai Perusahaan (TobinsQ). Untuk variabel independen (x) dari penelitian ini adalah Corporate Social Responsibility (CSR) dengan variabel intervening (y) dari penelitian ini adalah Kinerja Keuangan (ROA). Sampel yang digunakan dalam penelitian ini yaitu 71 perusahaan manufaktur periode 2012 – 2016. Metode penelitiaan yang digunakan adalah metode Kuantitatif. Metode analisis data menggunakan Statistik deskriptif dan analisis regresi path. Sedangkan untuk olah data dengan menggunakan program Econometric Views (Eviews 9). Hasil pengujian menunjukan bahwa CSR tidak berpengaruh terhadap Kinerja Keuangan pada perusahaan Konvensional, namun berpengaruh positif pada perusahaan Syariah. CSR berpengaruh positif terhadap Kinerja Keuangan pada perusahaan Konvensional dan Syariah. Kinerja Keuangan berpengaruh negatif terhadap Nilai Perusahaan pada perusahaan Konvensional, namun tidak berpengaruh pada Perusahaan Syariah. CSR tidak berpengaruh terhadap Nilai Perusahaan melalui Kinerja Keuangan pada perusahaan Konvensional, namun berpengaruh positif pada Perusahaan Syariah.. terdapat Perbedaan CSR, Kinerja Keuangan antara perusahaan Konvensional dengan Syariah, namun tidak signifikan. Sementara Nilai perusahaan Konvensional dengan Syariah berbeda signifikan. Kata kunci : Nilai Perusahaan (Tobins Q), Corporate Social Responsibility (CSR), Kinerja Keuangan (ROA).
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