PENGARUH STAKEHOLDER POWER DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI-KEHATI BURSA EFEK INDONESIA PERIODE 2013-2017)

KURNIASARI, DESI (2019) PENGARUH STAKEHOLDER POWER DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI-KEHATI BURSA EFEK INDONESIA PERIODE 2013-2017). S2 thesis, Universitas Mercu Buana.

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Abstract

This study aimed to determine the effect of stakeholder power and profitability as independent variable on firm value as dependent variable with corporate social responsibility disclosure as moderate variable. The populations in this research were SRI-KEHATI Index listed in BEI in period 2013 – 2017. Samples were determined by purposive sampling method with 18 samples. The data used in this research was secondary data. The analytical method used was multiple linear regression with SPSS software. The result has shown that: 1). Government power had no significant effect on firm value, 2). Creditor power had no significant effect on firm value, 3) Profitability had significant effect on firm value, 4) Corporate social responsibility (CSR) disclosure as a moderating variable are not able to moderate the effect of government power and firm value, 5) Corporate social responsibility (CSR) disclosure as a moderating variable are not able to moderate the effect of creditor power and firm value, 6) Corporate social responsibility (CSR) disclosure as a moderating variable are not able to moderate the effect of profitability and firm value. Keywords: Firm Value, Stakeholder Power, Profitability, Corporate Social Responsibility Disclosure. Penelitian ini bertujuan untuk mengetahui pengaruh stakeholder power dan profitabilitas sebagai variabel independen terhadap nilai perusahaan sebagai variabel dependen dengan pengungkapan corporate social responsibility sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan Indeks SRI-KEHATI yang terdaftar pada BEI. Periode yang digunakan adalah tahun 2013 -2017 . Sampel yang diperoleh dengan tehnik purposive sampling sebanyak 18 sampel. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analis yang digunakan adalah teknik analisis regresi berganda dengan software SPSS. Hasil penelitian ini menunjukkan bahwa : 1) government power tidak berpengaruh terhadap nilai perusahaan, 2) creditor power tidak berpengaruh terhadap nilai perusahaan, 3) profitabilitas berpengaruh terhadap nilai perusahaan, 4) pengungkapan corporate social responsibility tidak mampu memoderasi pengaruh government power terhadap nilai perusahaan, 5) pengungkapan corporate social responsibility tidak mampu memoderasi pengaruh creditor power terhadap nilai perusahaan, 6) pengungkapan corporate social responsibility tidak mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan Kata Kunci : Nilai Perusahaan, Stakeholder Power , Profitabilitas, Pengungkapan Corporate Social Responsibility.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 113
NIM/NIDN Creators: 55516110008
Uncontrolled Keywords: Nilai Perusahaan, Stakeholder Power , Profitabilitas, Pengungkapan Corporate Social Responsibility.
Subjects: 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Jan 2022 14:41
Last Modified: 11 Apr 2022 02:04
URI: http://repository.mercubuana.ac.id/id/eprint/53573

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