PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN
CORPORATE SOCIAL RESPONSIBILITY TERHADAP
NILAI PERUSAHAAN
(Studi pada Perusahaan Food dan Beverage yang Listing
di Bursa Efek Indonesia)
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Institusion
Universitas Lampung
Author
Fitria Megasari, 0641031159
Subject
HB Economic Theory
Datestamp
2015-05-29 06:54:47
Abstract :
ABSTRAK Permasalahan yang dibahas dalam penulisan ini adalah apakah kinerja keuangan berpengaruh terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia? dan apakah pengungkapan Corporate Social Responsibility berpengaruh terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia? Tujuan penulisan ini adalah untuk mengetahui seberapa besar pengaruh kinerja keuangan terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia dan seberapa besar pengaruh pengungkapan Corporate Social Responsibility terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia. Penelitian ini merupakan eksplanasi, yaitu menjelaskan hubungan atau pengaruh kausal antara variabel-variabel melalui pengujian hipotesis. Alat analisis yang digunakan dalam penelitian ini berupa uji asumsi klasik dan regresi linier berganda. Berdasarkan hasil penelitian dan pembahasan dapat ditarik simpulan bahwa secara parsial variabel Current Ratio (CR) berpengaruh negatif terhadap variabel nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia, Return on Assets (ROA) berpengaruh positif terhadap variabel nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia, dan Corporate Social Responsibility (CSR) berpengaruh positif terhadap variabel nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia. Secara simultan terdapat pengaruh Current Ratio (CR), Return on Assets (ROA), dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia. Kata Kunci : Kinerja Keuangan, Corporate Social Responsibility, Nilai Perusahaan ABSTRACT The problems discussed in the writing is whether the performance of financial impact on the company food and beverage that a listing on Indonesia Stock Exchange? and whether the disclosure of corporate social responsibility impact on the company food and beverage that a listing on Indonesia stock exchange? The purpose of writing is to know how great the influence of financial performance against the company food and beverage that a listing on Indonesia stock exchange and how much the influence of the disclosure of corporate social responsibility on the company food and beverage that a listing on Indonesia stock exchange. The research is explanation that is explaining the relationship or causal influence between variables through testing the hypothesis. An instrument of the analysis used in this study of classic test assumptions and linear regression double. Based on the results of research and discussion of drawing conclusions can be drawn that on partial variable current ratio (CR) have a negative influence on variables value of enterprise the food and beverage that listing on the Indonesia Stock Exchange, Return on Assets (ROA) influential on variables positive value of enterprise the food and beverage that listing on the Indonesia Stock Exchange, and Corporate Social Responsibility (CSR) influential on variables positive value of enterprise the food and beverage that listing on the Indonesia Stock Exchange. Simultaneously there is influence Current Ratio (CR), Return on Assets (ROA), and Corporate Social Responsibility (CSR) company against the value of the food and beverage that listing on the Indonesia Stock Exchange. Password: Financial Performance, Corporate Social Responsibility, Value of Enterprise
ABSTRAK Permasalahan yang dibahas dalam penulisan ini adalah apakah kinerja keuangan berpengaruh terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia? dan apakah pengungkapan Corporate Social Responsibility berpengaruh terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia? Tujuan penulisan ini adalah untuk mengetahui seberapa besar pengaruh kinerja keuangan terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia dan seberapa besar pengaruh pengungkapan Corporate Social Responsibility terhadap nilai perusahaan food dan beverage yang listing di Bursa Efek Indonesia. Penelitian ini merupakan eksplanasi, yaitu menjelaskan hubungan atau pengaruh kausal antara variabel-variabel melalui pengujian hipotesis. Alat analisis yang digunakan dalam penelitian ini berupa uji asumsi klasik dan regresi linier berganda. Berdasarkan hasil penelitian dan pembahasan dapat ditarik simpulan bahwa secara parsial variabel Current Ratio (CR) berpengaruh negatif terhadap variabel nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia, Return on Assets (ROA) berpengaruh positif terhadap variabel nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia, dan Corporate Social Responsibility (CSR) berpengaruh positif terhadap variabel nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia. Secara simultan terdapat pengaruh Current Ratio (CR), Return on Assets (ROA), dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan food and beverage yang listing di Bursa Efek Indonesia. Kata Kunci : Kinerja Keuangan, Corporate Social Responsibility, Nilai Perusahaan ABSTRACT The problems discussed in the writing is whether the performance of financial impact on the company food and beverage that a listing on Indonesia Stock Exchange? and whether the disclosure of corporate social responsibility impact on the company food and beverage that a listing on Indonesia stock exchange? The purpose of writing is to know how great the influence of financial performance against the company food and beverage that a listing on Indonesia stock exchange and how much the influence of the disclosure of corporate social responsibility on the company food and beverage that a listing on Indonesia stock exchange. The research is explanation that is explaining the relationship or causal influence between variables through testing the hypothesis. An instrument of the analysis used in this study of classic test assumptions and linear regression double. Based on the results of research and discussion of drawing conclusions can be drawn that on partial variable current ratio (CR) have a negative influence on variables value of enterprise the food and beverage that listing on the Indonesia Stock Exchange, Return on Assets (ROA) influential on variables positive value of enterprise the food and beverage that listing on the Indonesia Stock Exchange, and Corporate Social Responsibility (CSR) influential on variables positive value of enterprise the food and beverage that listing on the Indonesia Stock Exchange. Simultaneously there is influence Current Ratio (CR), Return on Assets (ROA), and Corporate Social Responsibility (CSR) company against the value of the food and beverage that listing on the Indonesia Stock Exchange. Password: Financial Performance, Corporate Social Responsibility, Value of Enterprise
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