NURANNISA, NESYA (2021) PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR) DISCLOSURE, ENVIROMENTAL PERFORMANCE, DAN BOARD INDEPENDENT TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI dan Mengikuti Program Penilaian Peringkat Kinerja Perusahaan (PROPER) Kementerian Lingkungan Hidup Republik Indonesia Periode tahun 2015 - 2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to know the effect of corporate social responsibility disclosure, environmental performance and board independent on firm value. The ratios used in this study are Firm Value by Tobin’s Q, Corporate Social Responsibility Disclosure by CSR Disclosure Index (CSDI), Enviromental Performance by Company Performance Rating Program (PROPER) , and Board Independent by Independent Board of Commissioner (PDKI). The object of this research is manufacturing companies that have participated in the company performance rating appraisal program and are listed in the BEI during 2015- 2019 respectively. With a sample of 24 companies, using a quantitative descriptive approach. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. The results of the research shows that the variables of corporate social responsibility disclosure, environmental performance and board independent had a positive effect on firm value. This is evidenced by the results of the partial test (t test) which shows that capital corporate social responsibility disclosure, environmental performancehave a positive and significant effect on firm value, board independent performancehave a positive and not significant effect on firm value . Keywords : corporate social responsibility disclosure, environmental performance, board independent, firm value Penelitian ini untuk mengetahui pengaruh corporate social responsibility disclosure, environmental performance, dan board independent terhadap nilai perusahaan. Rasio yang digunakan dalam penelitian ini adalah Nilai Perusahaan diukur melalui Tobin’s Q, Corporate Social Responsibility Disclosure diukur melalui CSR Disclosure Index (CSDI), Enviromental Performance diukur melalui Program Penilaian Peringkat Kinerja Perusahaan (PROPER), dan Board Independent diukur melalui Dewan Komisaris Independen (PDKI). Objek penelitian ini adalah perusahaan manufaktur yang mengikuti program penilaian peringkat kinerja perusahaan dan terdaftar di BEI selama tahun 2015-2019 berturutturut. Dengan sampel 24 perusahaan, dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi liniear berganda. Hasil penelitian menunjukkan bahwa variabel corporate social responsibility disclosure, environmental performance, dan board independent berpengaruh positif terhadap nilai perusahaan. Hal ini dibuktikan dari hasil uji parsial (uji t) yang menunjukan bahwa corporate social responsibility disclosure dan environmental performance berpengaruh positif dan signifikan terhadap nilai perusahaan, board independent berpengaruh positif dan tidak signifikan terhadap nilai perusahaan. Kata kunci : corporate social responsibility disclosure, environmental performance, board independent, nilai perusahaan.
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