Pengaruh corporate social responsibility,enterprise risk management dan karakteristik dewan direksi terhadap relevansi nilai

DETAIL KOLEKSI

Pengaruh corporate social responsibility,enterprise risk management dan karakteristik dewan direksi terhadap relevansi nilai

Oleh : Carla Josephine

Info Katalog

Nomor Panggil : 023001809006

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Hasnawati

Subyek : Risk management;Social responsibility of business

Kata Kunci : corporate social responsibility, enterprise risk management, female director presence proportion, CE

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2022_TA_SAK_023001809006_Halaman-Judul.pdf	12
2.	2022_TA_SAK_023001809006_Lembar-Pengesahan.pdf	12
3.	2022_TA_SAK_023001809006_Bab-1-Pendahuluan.pdf	15
4.	2022_TA_SAK_023001809006_Bab-2-Tinjauan-Pustaka.pdf	-1
5.	2022_TA_SAK_023001809006_Bab-3-Metode-Penelitian.pdf	12
6.	2022_TA_SAK_023001809006_Bab-4-Analisis-dan-Pembahasan.pdf	24
7.	2022_TA_SAK_023001809006_Bab-5-Kesimpulan.pdf	5
8.	2022_TA_SAK_023001809006_Daftar-Pustaka.pdf	4
9.	2022_TA_SAK_023001809006_Lampiran.pdf	6

Abstrak
Abstract

P Penelitian ini bertujuan untuk mengetahui pengaruh corporate socialresponsibility, enterprise risk management, dan karakteristik dewan direksi terhadaprelevansi nilai. Adapun karakteristik dewan direksi dipecah menjadi dua variabel lagiyaitu proporsi keberadaan female director dan tingkat pendidikan CEO. Proksirelevansi nilai diukur menggunakan penggabungan rasio price book value danearning per share.Populasi dalam penelitian ini adalah 58 perusahaan sektor industry consumergoods yang termasuk dalam Bursa Efek Indonesia periode tahun 2017-2020. Sampeldipilih dengan menggunakan metode purposive method sampling, yangmenghasilkan 40 perusahaan dalam sektor industry consumer goods dan total sampelsebanyak 160 sampel. Data yang digunakan dalam penelitian ini merupakan datasekunder, yaitu berupa laporan keuangan perusahaan yang telah diaudit dan laporantahunan didapatkan melalui akses ke www.idx.co.id. Penelitian ini menggunakananalisis regresi linear berganda yang diolah menggunakan SPSS 23.Hasil analisis menunjukkan bahwa variable corporate social responsibility,proporsi keberadaan female director dan tingkat pendidikan CEO memiliki pengaruhpositif terhadap relevansi nilai sementara variable enterprise risk management tidakmemiliki pengaruh terhadap relevansi nilai.

T This study aims to determine the effect of corporate social responsibility,enterprise risk management, and the characteristics of the board of directors on valuerelevance. The characteristics of the board of directors are broken down into twomore variables, namely the proportion of female directors and the education level ofthe CEO. The value relevance proxy are measured by combining the ratio of bookvalue per share and earnings per share.The population in this study were 58 sub-sector companies of the consumergoods industry included in the Indonesia Stock Exchange for the period 2017-2020.The sample was selected using a purposive sampling method, which resulted in 40companies in the consumer goods industry and a total sample of 160 samples. Thedata used in this study is secondary data, namely in the form of audited companyfinancial statements and annual reports obtained through access to www.idx.co.id.This study uses multiple linear regression analysis which is processed using SPSS23.The results of the analysis show that the corporate social responsibility variable,the proportion of female director and the CEO's education level have a positiveinfluence on value relevance while the enterprise risk management variable has noeffect on value relevance.