Detail Karya Ilmiah

  • Pengaruh Kinerja Keuangan Terhadap Nilai Perisahaan Dengan Pengungkapan Corporate Social Responsibility (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2012-2015)
    Penulis : Nurdiana Oktavianingrum
    Dosen Pembimbing I : H. Mohammad Djasuli, S.E., M.SI., QIA
    Dosen Pembimbing II :Yuni Rimawati, S.E., M.SAk., Ak., CA
    Abstraksi

    Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan corporate social responsibility dalam memoderasi hubungan antara kinerja keuangan (ROA, NPM & EPS) dengan nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012 -2015, teknik pengambilan sampel dilaukan menggunakan metode purposive sampling dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel diperoleh sebanyak 21 sampel perusahaan manufaktur yang menerbitkan laporan tahunan dan menerapkan praktik corporate social responsibility selama periode 2012-2015. Pengujian hipotesis penelitian menggunakan teknik linier berganda dan moserated regression analysis (MRA) dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa kinerja keuangan (ROA) berpengaruh positif terhadap nilai perusahaan, kinerja keuangan (NPM) tidak berpengaruh terhadap nilai perusahaan, sedangkan kinerja keuangan (EPS) berpengaruh positif terhadap nilai perusahaan. Sedangkan, analisis variabel moderating dengan metode uji interaksi modered regression analysis (MRA) menunjukkan bahwa pengungkapan CSR mampu memoderasi hubungan antara kinerja keuangan (ROA) dengan nilai perusahaan. Pengungkapan CSR tidak mampu memoderasi hubungan antara kinerja keuangan (NPM) terhadap nilai perusahaan. Sedangkan pengungkapan CSR mampu memoderasi hubungan antara kinerja keuangan (EPS) terhadap nilai perusahaan. Kata Kunci: Pengungkapan Corporate Social Responsibility, Kinerja Keuangan dan Nilai Perusahaan.

    Abstraction

    The purpose of this research is to find out the disclosure influence of corporate social responsibility in moderating the relation between the financial performance (ROA, NPM & EPS) toward the company value. The population is manufacturing companies which are listed in Indonesia Stock Exchnge (IDX) in 2012-2015, the sample collection technique is carried out by using purposive sampling method and based on the determined criteria so the samples are 21 manufacturing companies which have continuously published their annual report and have implemented the performed by using multiple linear regression analysis and using the modered regressions analysis (MRA) technique with the assistance of SPSS application. The result of research which has been done by using multiple linear regressions shows that financial performance Return On Assets (ROA) have significant positive influence to the company’s value, the financial performance Net Profit Margin (NPM) does not influence to the company’s value, meanwhile the financial performance Earning Per Share (EPS) have significant positive influence to the company’s value. Meanwhile, the analysis of moderating variable with the interaction test method of moderated regressions analysis show that the disclosure of corporate sosial responsibility is able to influence the relations between the financial performance Return On Assets (ROA) to the company’s value, disclosure of corporate sosial responsibility is unable to influence to the relation between the financial performance Net Profit Margin (NPM) to the company’s value, meanwhile the disclosure of corporate sosial responsibility is able to influence the relations between the financial performance Earning Per Share (EPS) to the company’s value. Keyword: The Disclosure of Corporate Sosial Responsibility, Financial Performance, and Company Value.

Detail Jurnal