scholarly journals PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DEVIDEN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Linda Ayu Oktoriza ◽  
Amerti Irvin Widowati ◽  
Surjawati Surjawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Share Price ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Company Value ◽  
Corporate Social ◽  
Debt Policy

AbstrakSemakin tinggi harga saham sebuah perusahaan, maka makin tinggi kemakmuran pemegang saham. Ada beberapa faktor yang mempengaruhi nilai perusahaan, yaitu : keputusan pendanaan, kebijakan dividen, keputusan investasi, struktur modal, pertumbuhan perusahaan, ukuran perusahaan. Beberapa faktor tersebut memiliki hubungan dan pengaruh terhadap nilai perusahaan yang tidak konsisten.Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kebijkan hutang, kebijakan deviden, corporate social responsibility (CSR) terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2018. Penelitian ini dilatar belakangi dari adanya riset gap tentang faktor-faktor apa saja yang mempengaruhi nilai perusahaan. Hal tersebut menarik minat peneliti untuk mengetahui apa sajakah faktor-faktor yang dapat mempengaruhi tinggi rendahnya  nilai perusahaan di mata investor.Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2018. Kriteria sampel pada perusahaan ini Semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2018. Perusahaan sampel memiliki data keuangan yang lengkap dan menyajikannya dalam rupiah selama periode 2015-2018. Semua perusahaan manufaktur yang secara kontinyu membagikan deviden pada periode 2015-2018. Metode analisis yang digunakan untuk menguji hipotesis penelitian adalah regresi linier berganda.Kata Kunci:Profitabilitas, Kebijakan Hutang, Kebijakan Deviden, CSR, Nilai Perusahaan (Profitability, Debt Policy, Dividend Policy, CSR, Corporate Value) Abstract The higher the share price of a company, the higher the prosperity of shareholders. There are several factors that influence a company's value, namely: funding decisions, dividend policy, investment decisions, capital structure, company growth, company size. Some of these factors have a relationship and influence on the company's value that is not consistent.This study aims to determine the effect of profitability, debt policy, dividend policy, corporate social responsibility (CSR) on the value of companies in manufacturing companies listed on the Stock Exchange in 2015-2018. This research is motivated by the existence of a research gap about what factors influence company value. This attracts the interest of researchers to find out what are the factors that can influence the high and low of company value in the eyes of investors.The population in this study are all manufacturing companies listed on the Stock Exchange in 2015-2018. The sample criteria for this company are all manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018. The sample company has complete financial data and presents it in rupiah during the period 2015-2018. All manufacturing companies continuously distribute dividends in the 2015-2018 period. The analytical method used to test the research hypothesis is multiple linear regression.Keywords:Profitability, Debt Policy, Dividend Policy, CSR, Company Value(Profitability, Debt Policy, Dividend Policy, CSR, Corporate Value)

scholarly journals THE EFFECT OF FINACIAL PERFORMNACE TO CORPORATE VALUJE WITH THE DISCLOSURE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABLE

2017 ◽  
Vol 13 (2) ◽  
pp. 113
Author(s):  
Guido S ◽  
Hexana Sri Lastanti ◽  
Murtanto Murtanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social

<p>This research is done to know effects of financial performance toward corporate value by using the disclosure of Good Corporate Governance and Corporate Social Responsibility as a moderating variable. ROA, ROE, and Leverage as an indicator of financial performance is known as the independent variable. Company value measured by Tobin’s is known as the dependent variable. Good Corporate Governance(GCG) and Corporate Social Responsibility (CSR) is moderating variable.</p><p>The companies that are in this research are manufacturing companies which are listed in the Indonesia Stock Exchange (IDX) starting from 2004 until 2007, published financial statements ending 31 December, and had complete data of Good Corporate Governance and Corporate Social Responsibility. The data is then processed by using statistical appliance that are called regression with interaction.</p><p>According to the research, the financial performance (ROA and leverage) has an effect on corporate value. Disclosure of Corporate Social Responsibility(CSR) does not affect to financial performance (ROA and Leverage) toward the value of the company. Disclosure of Good Corporate Governance (GCG) affects the financial performance of relationship (ROA and Leverage) toward the value of the company.</p>

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 4 (1) ◽  
pp. 50
Author(s):  
Indra Iman Sumantri ◽  
Intan Ayu Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Company Value ◽  
Corporate Social

                    This study aims to determine and provide empirical evidence about the influence of Corporate Social Responsibility and Tax Planning on Company Value in agricultural sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2017. The number of samples used in this study are agricultural sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) and published a complete financial report in 2014-2017 with 18 sample companies obtained using the purposive sampling method. The independent variable of this study is Corporate Social Responsibility measured by calculating the index according to GRI4, Tax Planning which is measured by calculating the effective tax rate, and company value measured by calculating the book price.                     The results of the study were based on a hypothesis test with a significant level of 5%, the results of this study concluded: Corporate Social Responsibility does not affect the value of the company. Tax planning affects the value of the company. Immediately (together) the variable Corporate Social Responsibility and Tax Planning have a significant effect on Company Value.

VALUE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (4) ◽  
pp. 295-300
Author(s):  
Desak Ayu Sriary Bhegawati ◽  
Ni Putu Yuria Mendra ◽  
Luh Pande Eka Setiawati ◽  
Putu Ayu Meidha Suwandewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Company Value ◽  
Analysis Technique ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Positive Effect

The importance of disclosing corporate social responsibility reports in the company's annual report can indirectly affect the high value of the company. Profitability which in this study is proxied by ROE is the company's ability to generate profits based on certain share capital. This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility on company value with profitability as a moderating variable.This research was conducted at manufacturing companies listed on the IDX in 2018-2020. The sampling method used was purposive sampling. The number of companies that meet the criteria is 78 companies that have data related to the variables used. Data collection was done by using documentation method. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the research results, it shows that Corporate Social Responsibility has a significant positive effect on company value. This study also found that the profitability proxied by ROE was able to moderate the influence of Corporate Social Responsibility on company value.

scholarly journals The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable

2021 ◽  
Vol 3 (2) ◽  
pp. 85-95
Author(s):  
Andre Pratama ◽  
Ruhul Fitrios
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Corporate Value ◽  
Company Value ◽  
Purposeful Sampling ◽  
Corporate Social ◽  
The Impact

This research aims to prove and analyze the impact of green corporate social responsibility (CSR) on company value and the role of the audit committee as a moderating variable. The population is all corporates exist on the Indonesian Stock Exchange (IDX) during 2015-2019. The study used purposeful sampling and obtained as many as 125 companies. The analysis methods used are simple linear analysis and moderate regression analysis. Finding research show that green CSR affects corporate value, and the audit committee can ease correlate between green corporate social responsibility and corporate value.

scholarly journals Pengaruh Pengungkapan Tanggung Jawab Sosial melalui Laman Resmi Perusahaan terhadap Nilai Perusahaan

2020 ◽  
Vol 30 (4) ◽  
pp. 828
Author(s):  
Rivanti Santiara Dewi ◽  
Erina Sudaryati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Share Price ◽  
The Internet ◽  
Corporate Value ◽  
High Profile ◽  
Corporate Social

The development of the internet in Indonesia in 2018 is quite rapid. The use of the company's official website can be a medium for companies to disclose and inform the company's social responsibility to stakeholders. Companies that carry out corporate social responsibility, the company's share price will increase, in this case an increase in share price is a reflection of an increase in corporate value. The purpose of this study was to determine whether disclosure of social responsibility carried out on the company website affects the value of the company, with a sample of 93 high profile industry companies listed on the Indonesia Stock Exchange in 2018, with a sampling technique using purposive sampling. The results found that the disclosure of corporate social responsibility made through the company's official website has no effect on the firm value. Keywords: CSR; Official Website; Firm Value; High Profile Industry.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Wendy Salim Saputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Testing Tool ◽  
Level Of Significance ◽  
Corporate Social

The company’s value serves as a measure of the success of the company's management in the prospect of future operations so as to realize the trust for the shareholders of the company, because if the welfare of the shareholders has been able to be met, then surely the circumstances reflect the high corporate value too. Company’s value can be influenced by several factors, such as Corporate Social Responsibility and Profitability The purpose of this research is to analyze the factors that affect the company’s value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. The research method used in this research is hypothesis test that is to analyze the influence of corporate social responsibility toward company’s value and influence profitability to company’s value. The analytical method used in this research is to use multiple regression analysis with statistic package testing tool for statistical package for social science (SPSS 22) for window. The results of this study indicate that the significance level for corporate social responsibility variables is 0.012 is smaller than 0.05 so it can be concluded that corporate social responsibility variables affect the company’s value, for the profitability variable the level of significance shows the value 0.000 smaller than 0.05 so it can be concluded Profitability variables affect the company’s value. Keywords:Corporate Social Responsibility, Profitability, Company’s Value

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

scholarly journals The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)

2015 ◽  
Vol 3 (2) ◽  
pp. 08-13
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Ownership Type ◽  
Sample Data ◽  
Corporate Social

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

Sign in / Sign up

Export Citation Format

Share Document