Aulia, Desi (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan yang termasuk dalam Indeks LQ45 di Bursa Efek Indonesia Pada Tahun 2016-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to empirically test the impact of corporate social responsibility on company value and the influence of corporate social responsibility on company value through profitability as a mediating variable in companies included in the LQ45 Index for the 2016-2023 period. This research was conducted because there were business phenomena on the research topic, inconsistencies in the results of empirical data calculations with theoretical studies and inconsistencies in previous research which created a research gap. The research topic is Company Value which reflects the present value of expected future income. Company Value uses Price To Book Value (PBV), Corporate Social Responsibility uses Corporate Social Responsibility Disclosure (CSRD), Profitability uses Return on Assets (ROA). Apart from that, in this study a control variable was added, namely Company Size using LN Total Assets. This research is a type of quantitative research with data collection techniques using documentation techniques originating from company financial reports, annual reports and sustainability reports. The population in this research is companies included in the LQ45 Index in the 2016-2023 period, using a purposive sampling technique. The data analysis technique used in the research is path analysis using the Eviews version 12 application with panel data type. With the test results stating that: 1) Corporate Social Responsibility has a significant negative effect on company value 2) Corporate social responsibility has a significant positive effect on profitability 3) Profitability has a significant positive effect on company value 4) Profitability is able to mediate the influence of corporate social responsibility on company value
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji secara empiris dampak corporate social responsibility terhadap nilai perusahaan dan pengaruh corporate social responsibility terhadap nilai perusahaan melalui profitabilitas sebagai variabel mediasi pada perusahaan yang termasuk dalam Indeks LQ45 periode 2016-2023. Penelitian ini dilakukan karena terdapat fenomena bisnis pada topik penelitian, inkonsistensi hasil perhitungan data empiris dengan kajian teoritis dan inkonsistensi penelitian sebelumnya yang menimbulkan research gap. Topik penelitian yaitu Nilai Perusahaan yang mencerminkan nilai sekarang dari pendapatan yang diharapkan di masa depan. Nilai Perusahaan menggunakan Price To Book Value (PBV), Corporate Social Responsibility menggunakan Corporate Social Responsibility Disclosure (CSRD), Profitabilitas menggunakan Return on Assets (ROA) selain itu pada penelitian ini ditambahkan variabel kontrol yaitu Ukuran Perusahaan menggunakan LN Total Aset. Penelitian ini merupakan jenis penelitian kuantitatif dengan teknik pengumpulan data menggunakan teknik dokumentasi yang berasal dari laporan keuangan perusahaan, laporan tahunan dan laporan keberlanjutan. Populasi dalam penelitian ini yaitu perusahaan yang termasuk dalam Indeks LQ45 pada periode 2016-2023, dengan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian adalah path analysis menggunakan aplikasi Eviews versi 12 dengan jenis data panel. Dengan hasil uji yang menyatakan bahwa : 1) Corporate Social Responsibility Berpengaruh negatif signifikan terhadap nilai perusahaan 2) Corporate social responsibility berpengaruh positif signifikan terhadap profitabilitas 3) Profitabilitas berpengaruh positif signifikan terhadap nilai prusahaan 4) Profitabilitas mampu memediasi pengaruh corporate social responsibility terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Corporate Social Responsibility, Company Value, Profitability Corporate Social Responsibility, Nilai Perusahaan, Profitabilitas | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen |
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| Depositing User: | Desi Aulia | |||||||||
| Date Deposited: | 10 Jul 2025 07:34 | |||||||||
| Last Modified: | 10 Jul 2025 07:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50759 |
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