PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Pertambangan Sub Batubara Di Bursa Efek Indonesia Tahun 2012-2019)

NURIDAH, IDA (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Pertambangan Sub Batubara Di Bursa Efek Indonesia Tahun 2012-2019). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research begins with the phenomenon of firm value. The firm value is considered good if the stock price is high. As shareprice rises, shareholders income also increases, which can ultimately increase firm value. This study aims to examine and analyze effects of corporate social responsibility, firm size, profitability and capital structure on firm value. The firm value variable is measured by Tobin's Q, firm size by log of assets, profitability by Return on Equity and capital structure is measured by Debt Equity Ratio. The population used in this study were 22 sub-coal mining companies listed on the Indonesian Stock Exchange (IDX), 4 of which were sampled with a purposive sampling method and included in the research criteria. The research data uses quantitative data obtained from the Annual Reports for sub-coal mining companies for the 2012-2019 period on the IDX and ICDM. The method of analysis in this research is panel data regression analysis. The results of this study indicate that corporate social responsibility and firm size have a significant effect on firm value. Meanwhile, profitability and capital structure have no significant effect on firm value. Keywords: Corporate social responsibility, firm size, profitability, capital structure and firm value Penelitian ini diawali dengan adanya fenomena tentang nilai perusahaan. Nilai perusahaan dikatakan baik apabila harga saham tinggi. Semakin tinggi harga saham, maka pendapatan para pemegang saham juga meningkat dan akhirnya dapat meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh corporate social responsibility, ukuran perusahaan, profitabilitas dan struktur modal terhadap nilai perusahaan. Variabel nilai perusahaan diukur dengan Tobin’s Q, ukuran perusahaan diukur dengan log of assets, profitabilitas diukur dengan Return On Equity dan struktur modal diukur dengan Debt Equity Ratio. Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan sub batubara yang terdaftar di Bursa Efek Indonesia (BEI) sebanyak 22 dan diperoleh sampel sebanyak 4 dengan metode purposive sampling dan termasuk dalam kriteria penelitian. Data penelitian menggunakan data kuantitatif yang diperoleh dari laporan tahunan pertambangan sub batubara periode 2012-2019 di BEI dan ICDM. Metode analisis dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa corporate social responsibility dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Sedangkan profitabilitas dan struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: Corporate social responsibility, ukuran perusahaan, profitabilitas, struktur modal dan nilai perusahaan

Item Type: Thesis (S2)
NIM/NIDN Creators: 55515120080
Uncontrolled Keywords: Corporate social responsibility, ukuran perusahaan, profitabilitas, struktur modal dan nilai perusahaan
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 > 657.1 Constructive Accounting/Akuntansi Konstruktif
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Oct 2023 03:44
Last Modified: 25 Oct 2023 03:44
URI: http://repository.mercubuana.ac.id/id/eprint/83239

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