FAZRI, GEBI SYIFAHURIA (2020) PENGARUH PENGUNGKAPAN CSR DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine how much influence the disclosure of corporate social responsibility and company size has on firm value in pharmaceutical sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. This research uses a quantitative approach, with a type of explanatory research. The population in this study were all pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2015 to 2019, namely 10 companies. The sample method used is non-probability sampling with the sampling technique above done with saturated sampling. The method of data analysis in this study uses panel data regression with the help of the Eviews program. The results in this study indicate that the disclosure of corporate social responsibility (CSR) has a positive effect on the value of pharmaceutical sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Company size has a positive effect on the value of pharmaceutical sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Keywords : Disclosure of corporate social responsibility (CSR), Company Size, Company Value Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengungkapan corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif, dengan jenis explanatory research. Populasi dalam penelitian ini adalah seluruh perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015 sampai 2019 yaitu sebanyak 10 perusahaan. Metode sampel yang digunakan adalah non-probability sampling dengan teknik pengambilan sampel diatas dilakukan dengan sampling jenuh. Metode analisis data dalam penelitian ini menggunakan regresi data panel dengan bantuan program Eviews. Hasil dalam penelitian ini menunjukkan bahwa pengungkapan corporate social responsibility (CSR) berpengaruh positif terhadap nilai perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Ukuran perusahaan berpengaruh positif terhadap nilai perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Kata Kunci : Pengungkapan corporate social responsibility (CSR), Ukuran Perusahaan, Nilai Perusahaan
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