scholarly journals ANALISIS IMPLEMENTASI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS

2019 ◽  
Vol 1 (1) ◽  
pp. 38-55
Author(s):  
Ni Luh Tiya Arini ◽  
Ni Nyoman Ayu Suryandari ◽  
A.A. Putu Gde Bagus Arie Susandya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Firm Value ◽  
Dividend Policy ◽  
Linear Regression Analysis ◽  
Market Price ◽  
Company Value ◽  
Corporate Social

Company value is the company's performance which is reflected by the price of shares formed by the demand and supply of capital markets that reflect the public's assessment of the company's performance. Increasing company value is a long-term goal that the company should have achieved that will be reflected in the stock market price. This study aims to determine the effect of corporate social responsibility, intellectual capital, dividend policy and the ratio of solvency to firm value. The sample in this study were 18 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the sample using purposive sampling technique. The analytical tool used is multiple linear regression analysis. The results showed that the variable corporate social responsibility did not affect the value of the company, intellectual capital variables, dividend policy and solvency ratios had a positive effect on firm value.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018

2020 ◽  
Vol 6 (2) ◽  
pp. 137-147
Author(s):  
Annisa Fitri Gea ◽  
Debbi Chyntia Ovami
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Consumer Goods ◽  
Firm Value ◽  
Positive Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Consumer Goods Industry ◽  
Corporate Social

The company's goal is to implement CSR to have a positive impact on the environment and society as a sense of social responsibility to the environment around the company. Implementation of Corporate Social Responsibility (CSR) will also increase the value of the company. The value of a company will increase if the company pays attention to the economic, social and environmental or environmental dimensions that exist around the company. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on company value in consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The method used in this research is quantitative method. The population in this study were consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 totaling 53 companies. The sampling technique uses a purposive sampling method with a sample of 15 companies. Analysis of the data used is simple linear regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility (CSR) has a positive and significant effect on firm value with a coefficient of 2169,806 and a significance of 0,000

scholarly journals PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2012-2016)

2018 ◽  
Vol 4 (2) ◽  
pp. 1137-1148
Author(s):  
Fithrishiyam Aulia Rasyid ◽  
Willy Sri Yuliandhari
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Firm Value ◽  
Dividend Policy ◽  
Positive Direction ◽  
Company Value ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social

In general, the company has a goal to get maximum profits, prosper the shareholders or the owner of the company and make the maximum company value that can be seen in the stock price. This study aims to analyze the effect of Corporate Social Responsibility costs measured through employee welfare costs, partnership costs, community development costs and dividend policies measured by the Dividend Payout Ratio (DPR) ratio to a firm value measured through Tobin's Q ratio. The number of samples in the study These are 13 state-owned companies listed on the Indonesia Stock Exchange in 2012-2016 with data based on annual reports. The method in this study is descriptive statistics and panel data regression using software eviews version 9. The sample selection technique used is purposive sampling. Data analysis method uses panel data regression analysis with a significance of 5%. Based on the results of the study, simultaneously the Corporate Social Responsibility costs and dividend policy have an effect on the company value of 14.31%. While the remaining 85.69% is influenced by other variables outside the research. Partially, the cost of Corporate Social Responsibility does not influence the negative direction of firm value. While dividend policy has an effect on the positive direction of company 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 Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

2019 ◽  
pp. 510
Author(s):  
Kadek Novia Suastyani ◽  
I Gede Ary Wirajaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Market Performance ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

 This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance

scholarly journals Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

2019 ◽  
Vol 28 (2) ◽  
pp. 1405
Author(s):  
Putu Nesy Swendriani ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

scholarly journals MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Ayunita Ajengtiyas Saputri Mashuri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significance Level ◽  
Tax Aggressiveness ◽  
Consumer Goods Industry ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the </em><em>“</em><em>Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this  study using </em><em>“</em><em>Multiple Linear Regression Analysis with</em><em>”</em><em> a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness </em><em>“</em><em>has a significant effect on</em><em>”</em><em> CSR disclosure, (2) </em><em>“</em><em>Leverage does not have a significant effect on CSR disclosure</em><em>”</em><em>, (</em><em>“</em><em>3) Profitability measured using Return on Assets (ROA</em><em>”</em><em>) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.</em></p>

scholarly journals ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS’Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 13 (1) ◽  
pp. 8-22
Author(s):  
Rizky Fitria Wisti ◽  
Vince Ratnawati ◽  
Rheny Afriana Hanif ◽  
Fajar Odiatma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Total Sample ◽  
Tax Planning ◽  
Service Companies ◽  
Company Value ◽  
Data Tracking ◽  
Corporate Social

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.  

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 1 (1) ◽  
pp. 26-37
Author(s):  
Fenti Arum Farantika ◽  
Dwi Ermayanti Susilo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Quantitative Research Methods ◽  
Corporate Social

This study aims to determine the effect of corporate social responsibility, profitability and leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. This study uses quantitative research methods. The population in this study amounted to 181 companies and after going through the purposive sampling method, the number of samples used in this study became 30 companies for 4 years with a total of 120 samples. The type of data used in this research is quantitative by using online document collection techniques in the form of annual reports that have been officially published by the IDX in 2017-2020. Data analysis techniques in this study used descriptive statistical tests, classical assumption tests, Multiple Linear Regression Analysis, t test (partial) and f test (simultaneous). The results showed that Corporate Social Responsibility, Profitability, and Leverage had a significant effect on firm value.

scholarly journals PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

2018 ◽  
Author(s):  
Wendy Salim Saputra
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Value Added ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.</em></p><p><em>This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016</em></p><p><em>The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's Q</em></p><p><em>The results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.</em></p><em>Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital</em>

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