PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN ELEMEN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2015-2017)

MAESAROH, SITI (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN ELEMEN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2015-2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of corporate social responsibility disclosure and intellectual capital elements toward firm value with the financial performance as the intervening variable. The populations of this study were the manufacturing companies listed by the Indonesia Stock Exchange (IDX) within the period of 2015-2017. Data were collected by using purposive sampling method. Based on the mentioned criteria, 53 companies were selected as the samples of this study with 159 data. The analysis data method was using descriptive statistics and multiple regression analysis with Eviews software 9 versions. The finding shows that that (1) corporate social responsibility disclosure has negative effect to the financial performance. (2) Intellectual capital elements (VACA, VAHU and STVA) have positive significant effect to the financial performance. (3) Corporate social responsibility disclosure has positive significant effect to firm value. (4) Intellectual capital element (VACA, VAHU) has no effect on firm value while intellectual capital element (STVA) has negative effect to the firm value. (5) Financial performance has positive significant to the firm value. (6) The financial performance has mediated the relationship between corporate social responsibility disclosure and firm value. (7) The financial performance has mediated the relationship between intellectual capital elements (VACA, STVA) and firm value but VAHU has not mediated. Keywords: Corporate Social Responsibility, Intellectual Capital, Financial Performance, Firm Value Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility dan elemen intellectual capital terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian antara tahun 2015-2017. Data dikumpulkan dengan menggunakan metode purposive sampling. Berdasarkan kriteria tersebut maka sebanyak 53 perusahaan terpilih sebagai sampel dalam penelitian ini dengan 159 data. Metode analisis data menggunakan statistik deskriptif dan analisis regresi berganda dengan software Eviews versi 9. Hasil pengujian menunjukkan bahwa (1) pengungkapan corporate social responsibility berpengaruh negatif terhadap kinerja keuangan. (2) Elemen intellectual capital (VACA, VAHU dan STVA) berpengaruh positif signifikan terhadap kinerja keuangan. (3) Pengungkapan corporate social responsibility berpengaruh positif signifikan terhadap nilai perusahaan. (4) Elemen intellectual capital (VACA, VAHU) tidak berpengaruh terhadap nilai perusahaan sedangakan elemen intellectual capital (STVA) berpengaruh negatif terhadap nilai perusahaan. (5) Kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan. (6) Kinerja keuangan mampu memediasi hubungan antara pengungkapan corporate social responsibility dan nilai perusahaan. (7) Kinerja keuangan mampu memediasi hubungan antara elemen intellectual capital (VACA, STVA) dan nilai perusahaan tetapi VAHU tidak memediasi. Kata Kunci: Corporate Social Responsibility, Intellectual Capital, Kinerja Keuangan, Nilai Perusahaan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 003
Call Number: TA/55/19/039
NIM: 55516120009
Uncontrolled Keywords: Corporate Social Responsibility, Intellectual Capital, Kinerja Keuangan, Nilai Perusahaan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Jan 2020 02:16
Last Modified: 15 Jan 2020 08:14
URI: http://repository.mercubuana.ac.id/id/eprint/53182

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