Pengaruh corporate social responsibility dan kinerja keuangan terhadap nilai perusahaan

DETAIL KOLEKSI

Pengaruh corporate social responsibility dan kinerja keuangan terhadap nilai perusahaan

Oleh : Baskoro Riyanto

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Hexana Sri Lastanti

Kata Kunci : Corporate Social Responsibility, Financial Performance, Return on Equity, Return on Asset, Current R

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2025_SK_SAK_023001800063_Halaman-Judul.pdf
2.	2025_SK_SAK_023001800063_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_SK_SAK_023001800063_Surat-Hasil-Similaritas.pdf	1
4.	2025_SK_SAK_023001800063_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_SK_SAK_023001800063_Lembar-Pengesahan.pdf	4
6.	2025_SK_SAK_023001800063_Pernyataan-Orisinalitas.pdf	1
7.	2025_SK_SAK_023001800063_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_SK_SAK_023001800063_Bab-1.pdf
9.	2025_SK_SAK_023001800063_Bab-2.pdf
10.	2025_SK_SAK_023001800063_Bab-3.pdf
11.	2025_SK_SAK_023001800063_Bab-4.pdf
12.	2025_SK_SAK_023001800063_Bab-5.pdf	6
13.	2025_SK_SAK_023001800063_Daftar-Pustaka.pdf
14.	2025_SK_SAK_023001800063_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility (csr) dan kinerja keuangan yang diproksikan dengan return on equity (roe), return on asset (roa), current ratio (cr) terhadap nilai perusahaan. penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. populasi pada penelitian ini adalah perusahaan sektor consumer non cyclycals sub sektor food and beverage yang terdaftar di bursa efek indonesia (bei) selama periode 2021â€“2023.metode pengambilan data pada penelitian ini menggunakan purposive sampling. sampel yang memenuhi kriteria sebesar 192 selama tahun 2021-2023. teknik analisis yang digunakan adalah dengan bantuan perangkat lunak eviews versi 13 untuk melakukan pengolahan data dengan analisis panel data.hasil penelitian menunjukkan bahwa dari keempat variabel independen yang diuji, hanya return on asset (roa) yang berpengaruh signifikan terhadap nilai perusahaan. sementara itu, corporate social responsibility (csr), return on equity (roe), dan current ratio tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan.

T This study aims to analyze the influence of corporate social responsibility (csr) and financial performanceâ€”proxied by return on equity (roe), return on asset (roa), and current ratio (cr) on firm value. corporate social responsibility (csr) has become an important strategy in building corporate reputation, while financial performance reflects a company\\\'s ability to generate profits. the background of this research is based on the importance of firm value as a key indicator in attracting investors, and how both social and financial factors can influence it.this research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of companies. the population of this study includes companies in the consumer non-cyclicals sector, specifically the food and beverage sub-sector, listed on the indonesia stock exchange (idx) during the period 2021â€“2023. the data were collected using a purposive sampling method, resulting in a total of 192 samples that met the criteria for the years 2021â€“2023. the data were analyzed using panel data analysis with the assistance of eviews version 13.the results indicate that among the four independent variables tested, only return on asset (roa) has a significant effect on firm value. meanwhile, corporate social responsibility (csr), return on equity (roe), and current ratio (cr) do not show significant influence on firm value.