SAFI’I, RAHMAN (2019) PENGARUH KEBIJAKAN DIVIDEN DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real Estate dan Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH KEBIJAKAN DIVIDEN DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN.PDF Restricted to Registered users only Download (3MB) |
Abstract
This study aims to analyze and obtain empirical evidence about the factors that influence firm value. The factors tested in this study are dividend policy and corporate social responsibility disclosure on property, real estate and construction companies listed on Indonesia Stock Exchange (BEI) for 2013-2017 period. In this study dividend policy variables were measured by dividend payout ratio (DPR), corporate social responsibility disclosure variables were measured by corporate social responsibility disclosure index (CSRDI), and firm value variables measured by price book value (PBV) that obtained from annual reports companies. The population in this study as many as 50 companies listed on BEI for 2013- 2017 period with sample of 13 companies and total observations sample is 65, observations on selected companies were selected using purposive sampling method. The statistical method used in this study is the classical assumption method, hypothesis testing, goodness of fit model test and multiple linear regression analysis method at significance level of 5% with test tool namely SPSS version 23. The results of this study indicate that dividend policy has a positive and significant effect on firm value. And the corporate social responsibility disclosure has no significant effect on firm value. Keywords: Dividend Policy, Corporate Social Responsibility Disclosure, Firm Value
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang faktor-faktor yang berpengaruh terhadap nilai perusahaan. Faktor yang diuji dalam penelitian ini adalah kebijakan dividen dan corporate social responsibility disclosure pada perusahaan property, real estate dan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Dalam penelitian ini variabel kebijakan dividen diukur dengan dividend payout ratio (DPR), variabel corporate social responsibility disclosure diukur dengan corporate social responsibility disclosure index (CSRDI), dan nilai perusahaan diukur dengan price book value (PBV) yang diperoleh dari laporan tahunan perusahaan. Populasi dalam penelitian ini sebanyak 50 perusahaan yang terdaftar di BEI periode 2013-2017 dengan sampel sebanyak 13 perusahaan dan total sampel pengamatan yaitu 65, pengamatan pada perusahaan yang dipilih menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah metode asumsi klasik, uji hipotesis, uji kelayakan model dan metode analisis regresi linier berganda pada tingkat signifikansi 5% dengan alat uji yaitu SPSS versi 23. Hasil penelitian ini menunjukan bahwa kebijakan dividen berpengaruh poitif dan signifikan terhadap nilai perusahaan. Dan corporate social responsibility disclosure tidak berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: Kebijakan Dividen, Corporate Social Responsibility Disclosure, Nilai Perusahaan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 19 Oct 2021 06:50 | |||||||||
| Last Modified: | 19 Oct 2021 06:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3315 |
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