Febiyanti, Sani (2023) PENGARUH ENVIRONMENTAL PERFORMANCE, FINANCIAL PERFORMANCE, TERHADAP FIRM VALUE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study is to determine the effect of environmental performance and financial performance on firm value by disclosing corporate social responsibility as a moderating variable. Environmental Performance is measured by PROPER, Financial Performance is measured by ROA, Firm Value is measured by Tobins'Q and Corporate Social Responsibility Disclosure is measured by the Corporate Social Disclosure Index (CSDI). This research is a quantitative research. The population used in this research was 47 mining companies and 17 companies listed as samples were listed on the IDX for the 2017-2021 period. While the sample technique used is purposive sampling technique. Determination of this sample technique is determined based on several criteria. The type of data used is secondary data using the Annual Report, and Financial Reporting. Data analysis used using Moderate Regression Analysis or MRA using IMB SPSS 25. The results of this study indicate that environmental performance has a positive and significant effect on firm value. This study also shows that financial performance has no effect on firm value. In this study also shows that the Corporate Social Responsibility Disclosure can strengthen the effect of Environmental Performance on Firm Value and is also able to strengthen the effect of Financial Performance on Firm Value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Environmental performance dan Financial Performance terhadap Firm Value dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderating. Environmental Performance diukur dengan PROPER, Financial Performance diukur dengan ROA, Firm Value diukur dengan Tobins’Q dan Pengungkapan Corporate Social Responsibility diukur dengan Corporate Social Disclosure Indeks (CSDI). Penelitian ini merupakan penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini berjumlah 47 perusahaan pertambangan dan yang menjadi sampel sebanyak 17 perusahaan yang terdaftar di BEI periode 2017-2021. Sedangkan teknik sampel yang digunakan adalah teknik purposive sampling. Penentuan teknik sampel ini ditentukan berdasarkan beberapa kriteria. Jenis data yang digunakan adalah data sekunder yang menggunakan Annual Report, dan laporan keuangan perusahaan. Analisis data yang digunakan dengan menggunakan Moderat Regression Analysis atau MRA dengan menggunakan IMB SPSS 25. Hasil penelitian ini menunjukan bahwa Environmental Performance berpengaruh positif dan signifikan terhadap Firm Value, dalam penelitian ini juga menunjukan bahwa Financial Performance tidak berpengaruh terhadap Firm Value. Dalam penelitian ini menunjukan juga bahwa pengungkapan Corporate Social Responsibility mampu memperkuat pengaruh Environmental Performance terhadap Firm Value dan juga mampu memperkuat pengaruh Financial Performance terhadap Firm Value. | |||||||||
| Uncontrolled Keywords: | Kata kunci : Environmental Performance, Financial Performance, Firm Value, Pengungkapan Corporate Social Responsibility Keywords: Environmental Performance, Financial Performance, Firm Value, Corporate Social Responsibility Disclosure | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ms Sani Febiyanti | |||||||||
| Date Deposited: | 08 Aug 2023 16:47 | |||||||||
| Last Modified: | 08 Aug 2023 16:47 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27801 |
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