ANGELY, SYAFRINA NUEN (2026) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Pada Sektor Kesehatan yang Tercatat di Bursa Efek Indonesia pada Tahun 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This quantitative study employing a causal research design aims to examine the effects of Corporate Social Responsibility (CSR), Profitability, and Firm Size on Firm Value. Using a purposive sampling technique, the study selected 10 healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, resulting in 50 observations. The data were analyzed using panel data regression with EViews 13, in which the Fixed Effect Model (FEM) with Robust Standard Errors was identified as the most appropriate estimation model. The model goodness-of-fit test yielded a Weighted Adjusted R-squared (R²) value of 0.656568, indicating that the independent variables explained 65.66% of the variation in firm value. The partial regression results revealed that Profitability, measured by Return on Assets (ROA), had a positive and statistically significant effect on firm value. In contrast, Corporate Social Responsibility (CSR) and Firm Size were found to have no significant individual effects on firm value. Nevertheless, the simultaneous test confirmed that the three independent variables jointly have a statistically significant effect on Firm Value (Tobin's Q) among healthcare companies listed on the Indonesia Stock Exchange. Keywords: CSR, Profitability, Firm Size, Firm Value Penelitian kuantitatif kausal ini bertujuan untuk menganalisis bagaimana eksposur Corporate Social Responsibility (CSR), tingkat profitabilitas, dan ukuran perusahaan memengaruhi nilai perusahaan. Menggunakan metode purposive sampling, studi ini mengambil sampel 10 emiten sektor kesehatan yang aktif di Bursa Efek Indonesia (BEI) selama periode 2020–2024, sehingga menghasilkan 50 data amatan. Pengujian dilakukan melalui analisis regresi data panel menggunakan perangkat lunak EViews 13, di mana Fixed Effect Model (FEM) dengan Robust Standard Error terpilih sebagai model estimasi terbaik. Hasil uji keselarasan model menunjukkan nilai Weighted Adjusted R-squared (R²) sebesar 0,656568, yang berarti variabel-variabel independen di dalam penelitian ini mampu menjelaskan 65,66% variabilitas nilai perusahaan. Secara parsial, hasil analisis mengungkapkan bahwa profitabilitas—yang diukur melalui Return on Assets (ROA)—memiliki dampak positif dan signifikan terhadap nilai perusahaan. Sebaliknya, variabel CSR dan ukuran perusahaan ditemukan tidak memiliki pengaruh yang signifikan secara mandiri. Meski demikian, hasil pengujian secara simultan mengonfirmasi bahwa seluruh variabel independen tersebut secara bersama-sama menjadi determinan penting yang memengaruhi fluktuasi nilai perusahaan (Tobin's Q) pada industri kesehatan di Indonesia. Kata Kunci : CSR, Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan
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