Pengaruh Profitabilitas, Leverage, Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Lubis, Rina Nadia Tomandaria
Subject
Akuntansi
Datestamp
2023-09-09 03:31:56
Abstract :
Purpose: This study aims to examine and analyze the effect of profitability, leverage, and corporate social responsibility disclosure on the value of basic material sector companies listed on the Indonesia Stock Exchange. Design/methodology/approach: The method used in the research uses quantitative methods by sampling using purposive sampling techniques covering 98 companies in the basic materials industry sector with 16 research samples listed on the Indonesia Stock Exchange in 2013-2021. The data used is secondary data, namely data obtained directly in the form of financial statements obtained from the www.idx.co.id website and the website of each company that is used as a research sample. Data analysis techniques are carried out using statistical analysis, namely: classical assumption tests, multiple linear analysis, and hypothesis tests, as well as coefficients of determination with SPSS 25.0 for windows. Findings: Based on the results of the study, it is known that profitability has a positive and significant effect on the value of companies in the basic materials sector, while leverage has a negative and significant effect on the value of companies in the basic materials sector, and disclosure of corporate social responsibility has a positive and significant effect on the value of companies in the basic materials sector. Originality / value: This study focuses on company value where this research is a new research discussing the effect of corporate social responsibility disclosure on basic materials sector companies on the Indonesia Stock Exchange.
Purpose: This study aims to examine and analyze the effect of profitability, leverage, and corporate social responsibility disclosure on the value of basic material sector companies listed on the Indonesia Stock Exchange. Design/methodology/approach: The method used in the research uses quantitative methods by sampling using purposive sampling techniques covering 98 companies in the basic materials industry sector with 16 research samples listed on the Indonesia Stock Exchange in 2013-2021. The data used is secondary data, namely data obtained directly in the form of financial statements obtained from the www.idx.co.id website and the website of each company that is used as a research sample. Data analysis techniques are carried out using statistical analysis, namely: classical assumption tests, multiple linear analysis, and hypothesis tests, as well as coefficients of determination with SPSS 25.0 for windows. Findings: Based on the results of the study, it is known that profitability has a positive and significant effect on the value of companies in the basic materials sector, while leverage has a negative and significant effect on the value of companies in the basic materials sector, and disclosure of corporate social responsibility has a positive and significant effect on the value of companies in the basic materials sector. Originality / value: This study focuses on company value where this research is a new research discussing the effect of corporate social responsibility disclosure on basic materials sector companies on the Indonesia Stock Exchange.
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