PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR-FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN

Rizfy, Aulia Putri (2019) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR-FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, Universitas Pembangunan Jaya.

Text 01-Preliminary.pdf Download (2MB)

Abstract

Firm value is one of the considerations of investors when buying company shares. Information that can be used as a consideration for the value of a company, namely corporate social responsibility disclosure and company fundamental factors. Corporate social responsibility disclosure is one of the voluntary reports that contains the social activities carried out by the company. Fundamental factors that can be obtained in the company's financial statements must be able to describe the company's financial position at a certain time naturally so that it becomes an investor's judgment. The purpose of this study is to test and obtain evidence regarding the effect of disclosure of corporate social responsibility, company size, liquidity that is proxied by the cash ratio, proxied profitability with return on equity, public share ownership and leverage against firm value. This research was conducted on companies that entered the 2017 Winner of Sustainability Reporting Awards 2017 period from 2013 to 2016. The research samples were 8 companies taken based on the purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that CSRD had a negative effect and ROE and DER had a positive but not significant effect on firm value. Whereas company size, cash ratio, and public share ownership have a significant positive effect on firm value. Keywords: Firm value, corporate social responsibility disclosure, company size, cash ratio, return on equity, public share ownership, debt to equity ratio.

Item Type:	Karya Tulis Ilmiah (KTI) (Undergraduate)
Subjects:	H Social Sciences > HF Commerce
Divisions:	Fakultas Humaniora dan Bisnis > Prodi Akuntansi
Depositing User:	Mrs Athaya Syifamaulana
Date Deposited:	19 Oct 2020 08:02
Last Modified:	19 Oct 2020 08:02
URI:	http://eprints.upj.ac.id/id/eprint/629

Actions (login required)

View Item