PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017 – 2019

Purnawati, Erlisa Kristin (2022) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017 – 2019. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

[img] Text
SKRIPSI ERLISA KRISTIN PURNAWATI_1812321032.pdf
Download (2MB)

Abstract

This study aims to determine the effect of corporate social responsibility, financial performance on firm value in manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2017-2019. In this study, CSR was measured using the CSR Index GRI G4, financial performance was measured using Return. On Assets (ROA), and Return on equity (ROE). This research data is secondary data in the form of company financial statements. The sampling technique in this study used a purposive sampling method by setting predetermined criteria so that 10 companies were used as samples with a total of 30 observations. The analytical method used in this study is multiple linear regression analysis using SPSS version 25 application program. The results of this study indicate that CSR has a negative and insignificant effect on firm value, ROA has a significant negative effect on firm value, and ROE has a significant positive effect on firm value. The tcount is -0.296 2.05183 with a sig. 0.769 0.05. This is because the disclosure of CSR GRI G4 Index has its own disclosure value. The tcount is -0.2064 2.05183 with a sig value. the ROA variable is 0.049 0.05, and the ROE variable has a tcount value of 3.263 2.05183 with a sig value. of 0.003 0.05.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Corporate Social Responsibility (CSR), Return On Assets (ROA), Return On Equity (ROE
Subjects: Accounting > Financial
Accounting > Financial
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 31 Jan 2024 05:31
Last Modified: 31 Jan 2024 05:31
URI: http://eprints.ubhara.ac.id/id/eprint/2275

Actions (login required)

View Item View Item
UBHARA Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.