scholarly journals Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan

2021 ◽  
Vol 16 (2) ◽  
pp. 215-226
Author(s):  
Rifani Akbar Sulbahri
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Test Results ◽  
Critical Probability ◽  
A Value ◽  
Analysis Technique ◽  
Corporate Social

This study aims to examine the effect of corporate social responsibility (CSR) on firm value. The analysis technique used is regression analysis Simple Based on the test results, the conclusions that can be drawn from this research arethat the results of the study indicate that the Corporate social responsibility variable has a significant effect on the value of the company with a value of prob. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion is that corporate social responsibility has a significant effect on firm value in companies in the banking sub-sectoryears 2017-2019. The results show that partially Corporate social responsibility has a significant effect on firm value with a prob value. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion in the study accepts the hypothesis that corporate social responsibility has a significant effect on firm value.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Wahyuni Wahyuni ◽  
I Nyoman Nugraha A P ◽  
Siti Aisyah Hidayati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Positive Influence ◽  
Test Method ◽  
Purposive Sampling ◽  
Company Value ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017.  Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 5 (2) ◽  
pp. 185
Author(s):  
Henik Haris Astuti ◽  
Roni Aron Oktavianus ◽  
Yvonne Augustine
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social ◽  
Sustainability Report

<p><em>This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable.</em><em> </em><em>The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method.</em><em> </em><em>The result of this research are: (1) </em><em>corporate social responsibility disclosure</em><em> has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of </em><em>corporate social responsibility disclosure</em><em> on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.</em></p><p><em> </em></p>

scholarly journals Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1854
Author(s):  
Made Ayu Riski Meinanda Kesumastuti ◽  
Ayu Aryista Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Corporate Values ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values.  The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange.  The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi

2019 ◽  
Author(s):  
Kalvarina Sabatini ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Agency Theory ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Corporate Social

The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in this research as the grand theory. The population in this study are companies listed in the Business Index 27 in 2014–2016, which are listed on Indonesia Stock Exchange. Sample in this study was taken using purposive sampling technique. The analysis technique used in this study is moderated regression analysis technique. The results show that Corporate Social Responsibility has negative and significant effect on firm value. In addition earnings management has no significant effect on Corporate Social Responsibility disclosure on firm value. Theoretical implication shows that these results are in line with the signaling theory but contradictory with agency theory. On the other hand, practical implications of this research can be taken into consideration for potential investors and investors in making decisions by looking at CSR information which disclosed by the company. Keywords: CSR, earnings management, firm value

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

El Dinar ◽  
2018 ◽  
Vol 6 (1) ◽  
pp. 64
Author(s):  
Nur Mufidah Mufidah ◽  
Puji Endah Purnamasari
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

<em>Increasing the firm value is a key point for firm to attract investors. The firm value is very important because it becomes a benchmark of firm performance, the firm value in addition is influenced by profitability, investors also see the effect of the firm or form of firm Social Responsibility in the firm. The purpose of this study is to determine the effect of profitability toward firm value, firm Social Responsibility moderate the relationship of profitability toward firm value and Good Corporate Governance moderate the relationship of profitability toward the firm value. The population in this study is a state-owned firm listed on the BEI in 2012-2016. The technique of sampling uses purposive sampling and based on criteria that have been done then the number of samples are obtained as many as 12 samples of state-owned enterprises. The experiment hypothesis of the research used multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) with SPSS application. The results of this study indicate that profitability variables have a positive and significant effect on firm value, the disclosure of Corporate Social Responsibility does not moderate the relationship of return on assets to firm value, firm Social Responsibility strengthens the relationship of return on equity to firm value and Good firm Governance does not moderate profitability relation to firm value.</em>

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vivi Andayani ◽  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Corporate Social

This research as a purpose to know what influence of institutional ownership and audit committee on the disclosure of corporate social responsibility. Sample from this research is five enterprises in Indonesian Stock Exchange. The data analysis technique used multiple linear regression analysis using Eviews. From the results of tests performed showed that institutional ownership is statistically not significant affect disclosure of corporate social responsibility, as indicated by the probability of &gt; 0,05 is 0.1948. And the audit committee statistically not significantly affect the disclosure of corporate social responsibility

scholarly journals ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Frumensia Riniyati ◽  
Nanang Purwanto ◽  
Ati Retna Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Profitability Analysis ◽  
Analysis Technique ◽  
Indirect Analysis ◽  
Corporate Social

The purpose of this study is to find out the analysis of profitability to firm value, Leverage analysis of company value, profitability analysis to CSR, Leverage analysis of CSR, CSR analysis of company value and indirect analysis of profitability to company value through CSR, and indirect analysis Leverage on Company Value through CSR. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample used in this study were 23 sample companies. This study uses a path analysis technique (Path Analysis). The results of this study indicate that the first hypothesis of profitability affects the Corporate Social Responsibility (CSR). The second hypothesis shows leverage influences CSR. The third hypothesis shows profitability has an effect on firm value. The fourth hypothesis shows that leverage has an effect on firm value. The fifth hypothesis shows that Corporate Social Responsibility (CSR) affects the value of the company. The sixth hypothesis shows that profitability affects the value of the company through Corporate Social Responsibility (CSR). The seventh hypothesis shows that leverage affects the value of the company through Corporate Social Responsibility (CSR).

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA

Media Ekonomi ◽  
2017 ◽  
Vol 17 (1) ◽  
pp. 7
Author(s):  
Rina Mudjiyanti ◽  
Salis Saevy Maulani
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Affect ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Independent Variable ◽  
Corporate Social

The study aims to examine the effect of liquidity and profitability towards the disclosure of corporate social responsibility (CSR). The Independent variable used in this research were liquidity and profitability, while the dependent variable was corporate social responsibility (CSR). Population in this study were manufacturer companies in the consumption goods sector listed in the Indonesian Stock Exchange for the period 2013-2015. The samples in this study were selected by using purposive sampling method and obtained as many 67 observation samples. The analysis technique used in this research was multiple linier regression analysis. The result of the analysis proved that the liquidity variable has negatively affect the corporate social responsibility with a significance value of 0,024. Variable profitability has positive affect the corporate social responsibility with a significance value of 0,005. Keywords : Corporate social responsibility, Liquidity, Profitability

Dampak Kinerja Keuangan dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

2019 ◽  
Vol 3 (2) ◽  
pp. 408
Author(s):  
Detak Prapanca
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Net Income ◽  
Test Results ◽  
Company Value ◽  
Csr Disclosure ◽  
Corporate Social ◽  
A Company

The development of a company will illustrate the increasing asset of a company that will describe the value of a company. Company value can be reflected from financial performance (EPS, ROA and NPM) as well as corporate social responsibility (CSR) disclosure. In this research firm value is analyzed with financial performance data and corporate CSR in 5th interval from year 2011 to 2015. Based on research that has been done show that financial performance proxy with ratio of EPS, ROA and NPM partially only NPM which have significant influence, where The company's value will increase 2,207 if the company's net income is generated high. In addition, corporate value is also proxied with the disclosure of social responsibility (CSR), in this study CSR does not significantly influence. Corporate performance and social responsibility disclosure simultaneously based on the research that has been done have an ef ect on simultaneously and significantly. This is indicated by the value of testing the value of F - Calculate is greater than the value of F - Table. The test results obtained value F - count 3.079, the value when compared with the value of t - table has a larger value, for t - table produced with df = 4 and N = 54 of 2.54. This indicates that financial performance simultaneously / simultaneously af ect the value of the company. And based on the result of testing the significance value of 0,024 <0,05, this result indicate that financial performance and disclosure of social responsibility significantly influence company value.

scholarly journals Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas dan Free Cash Flow Sebagai Pemoderasi

2018 ◽  
pp. 2274
Author(s):  
I Made Adi Mahendra ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Firm Value ◽  
Sampling Method ◽  
Positive Influence ◽  
Free Cash Flow ◽  
Mining Company ◽  
Analysis Technique ◽  
Corporate Social

Every company will strive to increase the value of the company through increasing the prosperity of the owner or shareholders by improving the company's performance. Increased corporate performance one of which can be done by applying social responsibility (CSR). This study aims to test and obtain empirical evidence of the influence of Corporate Social Responsibility (CSR) on the value of companies with profitability and free cash flow as a moderator. This research was conducted at mining company listed in Bursa Efek Indonesia (BEI) year 2013-2016. Sampling method used is purposive sampling. The number of samples meeting the criteria is 10 companies. Methods of data collection is done by documentation method. Data analysis technique used is Moderated Regression Analysis (MRA). The result of moderation testing between Corporate Social Responsibility and corporate value shows a positive influence which means profitability and free cash flow strengthens the influence of Corporate Social Responsibility towards firm value. Keywords: firm value, CSR, profitability, free cash flow

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