Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi

Herawati, Sintya (2024) Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

[img] Text
ARTIKEL ILMIAH .pdf
Restricted to Registered users only

Download (660kB)
[img] Text
cover .pdf
Restricted to Repository staff only

Download (1MB)
[img]
Preview
Text
bab i .pdf

Download (588kB) | Preview
[img]
Preview
Text
bab ii .pdf

Download (1MB) | Preview
[img] Text
bab iii .pdf
Restricted to Registered users only

Download (573kB)
[img] Text
bab iv .pdf
Restricted to Registered users only

Download (1MB)
[img]
Preview
Text
bab v.pdf

Download (604kB) | Preview
[img] Text
Lampiran .pdf
Restricted to Registered users only

Download (1MB)

Abstract

This research have a purpose to determine the effect of financial performance and company size on company value with corporate social responsibility. The approach used in this study is the multiple linear regression method. The data used in this study are the financial reports of energy sector companies listed on the IDX in 2018-2023. Sampling data collection in this study used the purposive sampling method. From a data population of 236, this study used 115 samples that met the criteria. The analysis technique used in this study is moderated regression analysis (MRA). The results of this study are that financial performance has a positive effect on company value and corporate social responsibility strengthens the relationship between financial performance and company value. If a company's financial performance increases, the company's value will also increase along with the increase in its financial performance and if the company has good financial performance, it is certain that it will carry out CSR activities well and this will increase the company's value in the eyes of investors and the public. Company size does not have a positive effect on company value and corporate social responsibility is unable to strengthen the relationship between company size and company value. The larger the size of the company cannot be the first benchmark to see the value of the company because this will be influenced by the company's expenses which will also be high along with the size of the company so that many companies cannot share the profits they get and if the size of the company is large and cannot share profits indirectly it will affect the CSR that will be carried out by the company to be hampered.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: SINTYA HERAWATI
Date Deposited: 15 May 2025 04:32
Last Modified: 15 May 2025 04:32
URI: http://eprints.perbanas.ac.id/id/eprint/13552

Actions (login required)

View Item View Item