Pengaruh GCG Dan CSR Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi (original) (raw)
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Pengaruh CSR Dan GCG Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating
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The purpose of this research is to provide empirical evidences of the influence of social responsibility disclosure, good corporate governance to the firm value which is moderated by profitability. The population is manufacturing companies which are listed in Indonesia Stock Exchange during 4 year periods i.e. 2012-2015. The sample collection has been carried out by using purposive sampling method, the number of samples which have been obtained are 224 observation data. The data analysis technique has been done by using Moderated Regression Analysis (MRA). Based on the result of the analysis and hypothesis test, it can be concluded that: (1) Corporate Social Responsibility disclosure gives significant and positive influence to the firm value; (2) the implementation of Good Corporate Governance give signfcant and positive influence to the firm value. When the company implements the GCG system, it will enhance the corporate performance which give influence to the enhancement of the sh...
Pengaruh GCG Dan CSR Terhadap Profitabily Dan Company Value Sebagai Variabel Moderating
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI)
This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on profitability and company value as moderating variables in the IDX plastic manufacturing companies. The population in this study was obtained using the purposive sampling method for plastic manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period and a sample of 5 research companies. The analytical method used is multiple linear regression analysis with the SPSS 26 (Statistical Product and Service Solution) application tool. The results of the study show that Good Corporate Governance has no effect on profitability. Corporate Social Responsibility affects profitability. Company value is not able to moderate Good Corporate Governance on profitability. Company value is not able to moderate Corporate Social Responsibility on profitability.
Pengaruh CSR Terhadap Nilai Perusahaan Dengan GCG Sebagai Pemoderasi
2020
Tujuan penelitian ini adalah menganalisis bagaimana pengaruh Corporate Social Responsibility terhadap nilai perusahaan. Kedua, mengetahui apakah Good Corporate Governance memoderasi hubungan antara Corporate Social Responsibility dengan nilai perusahaan. Penentuan sampel dilakukan menggunakan metode purposive sampling, yaitu teknik sampling dengan menggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Jumlah sampel yang diperoleh sebanyak 12 perusahaan yang terdaftar di IICG. Data dianalisis dengan analisis deskriptif dan analisis regresi berganda. Hasil analisis menunjukkan bahwa Corporate Social Responsibility secara signifikan berpengaruh positif terhadap nilai perusahaan. Hal ini berarti semakin baik penerapan CSR oleh perusahaan maka nilai perusahaan akan semakin meningkat. Kedua, Good Corporate Governance sebagai variabel moderating memperlemah terhadap hubungan antara Corporate Social Responsibility dan nilai perusahaan.
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The purpose of this study was to determine the effect of profitability and size of the Company's value, and to know the role of CSR in the moderating influence of the causal relationship to the profitability and size of the company’s value of participating companies Indonesian Sustainability Reporting Award (ISRA). This study took a sample 20 companies during the study period the year 2014-2015 by using purposive sampling method. The analysis technique using two (2) methods : multiple regression analysis to test the effect of independent variables partially on the dependent variable, and the absolute value of the difference test to determine whether the moderating variables able to moderate the relationship between independent variables and the dependent variable. Hypothesis testing results show that profitability is partially affect the value of the company but the size of the company’s value and CSR has no effect on the value of the company, and CSR is not able to moderate th...
Pengaruh CSR Terhadap Nilai Perusahaan Dengan Moderasi Profitabilitas
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Complex company activities often cause environmental damage, especially from the waste generated from the production of goods. One form of corporate responsibility in suppressing or preventing such damage is to carry out Corporate Social Responsibility (CSR). Not only as a form of corporate responsibility, the government stipulates that CSR disclosure has become a must for every company that can provide tangible evidence of the company's participation in people's lives. CSR disclosure in practice has a positive impact on the value and image of the company itself. This study was conducted to determine how the influence of CSR by using profitability as a moderator on firm value. Manufacturing companies that have been listed on the IDX for the 2016-2019 period are taken as research objects. A total of 65 samples have been selected through purposive sampling method. The analysis related to the established hypothesis was carried out using multiple linear regression. This study concludes that CSR has a positive and significant effect on firm value, but the use of profitability as a moderator cannot influence CSR on increasing firm value.
Pengaruh CSR Dan Environmental Performance Terhadap Nilai Perusahaan Dengan GCG Variabel Moderating
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This research is aimed to examine empirical evidences about some factors which give influence to the firm value on manufacturing companies which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange in 2011-2015 periods. Some factors which have been applied in this research are Corporate Social Responsibility, Environmental Performance, Good Corporate Governance as the moderating variable and Size as control variable. The samples are 74 manufacturing companies in 2011-2015 periods which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling methods. The analysis method has been done by using multiple linear regressions analysis on 5% significance level and statistics test instrument the SPSS 23rd version. The result of the research shows that corporate social responsibilty does not give any influence to the firm value. Environmental performance does not give...
2017
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating. Sampel penelitian terdiri atas 20 perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah pengamatan sebesar 60 dan dipilih secara purposive sampling. Data laporan keuangan auditan dan laporan tahunan yang diperoleh dari Indo-Exchange (IDX). Analisis data dalam penelitian ini menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan variabel independen Corporate Social Responsibility (CSR) yang diproxykan dengan CSRDI terhadap nilai perusahaan dan variabel moderating ROA, ROE, dan NPM. Hasil penelitian menunjukkan bahwa berdasarkan uji t dengan tingkat signifikan < 0,05 memberikan hasil bahwa CSR berpengaruh positif terhadap nilai perusahaan. ROA tidak mampu memoderasi hubungan antara CSR dan nilai perusahaan. Sedangkan ROE dan NPM mampu memoderasi hubungan antara CS...
Pengaruh GCG, CSR, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
2019
ABSTRAK Nilai perusahaan merupakan indikator penting bagi investor dalam memnentukan kelayakan investasi. Oleh sebab itu tujuan berdirinya perusahaan adalah memaksumumkan nilainya. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance, Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan. Penelitian ini menggunakan analisis regresi berganda dengan metode purposive sampling dengan populasi perusahaan yang terdaftar di BEI periode 2012-2015 dan terpilih sebanyak 60 sampel. Dari penelitian ini dapat disimpukan bahwa GCG berpengaruh positif pada nilai perusahaan, profitabilitas dan CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan memiliki pengaruh negatif terhadap nilai perusahaan. Kata kunci : Nilai Perusahaan, Ukuran Perusahaan, Good Corporate Governance, Corporate Social Responsibility,
Accounting Analysis Journal, 2014
Tujuan dari penelitian ini adalah untuk mengetahui ada atau tidaknya pengaruh profitabilitas terhadap nilai perusahaan serta menguji apakah luas pengungkapan CSR mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk dalam LQ45 selama periode 2009-2011. Metode pengambilan sampel dilakukan dengan purposive sampling dengan kriteria termasuk dalam LQ45 selama 2009-2011 berturut-turut serta menggunakan rupiah sebagai satuan dalam laporan keuangannya sehingga didapatkan 24 perusahaan yang digunakan sebagai sampel penelitian.Teknik analisis data menggunakan Moderated Regression Analysis. Hasil yang diperoleh adalah profitabilitas berpengaruh signifikan terhadap nilai perusahaan dan luas pengungkapan CSR bukan merupakan variabel moderasi dalam pengaruh profitabilitas terhadap nilai perusahaan.The purpose of this research was to determine whether or not the effect of profitability on firm value and testing ...