Pengaruh Biaya Corporate Social Responsibility (CSR), Ukuran Perusahaan, Profitabilitas, dan Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan

Bayanaka, Sela Callista Anya (2021) Pengaruh Biaya Corporate Social Responsibility (CSR), Ukuran Perusahaan, Profitabilitas, dan Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The increase in the value of the company is the main goal that companies must achieve to attract investors to invest. This study aims to determine the effect of CSR Costs, Firm Size, Profitability, and Sustainability Reporting Disclosures on firm value (empirical study of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Purposive sampling is a technique used for sample selection based on certain criteria. The criteria consist of manufacturing companies listed on the IDX in 2018-2020, companies that published financial reports in 2018-2020, companies that published annual reports in 2018-2020, and companies that published sustainability reports with GRI Standards in 2018-2020. 2020. The data used was obtained from the company's official website addresses, www.idx.co.id, finance.yahoo.com, and id.investing.com. The analytical method used is multiple linear regression. The software used to process the data is IBM SPSS Statistics 26. The results show that CSR costs and firm size can affect firm value. While, profitability and sustainability reporting disclosures doesn’t affect on firm value.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number BAY p 7133/2021
Uncontrolled Keywords: CSR Costs, Firm Size, Profitability, Sustainability Reporting Disclosures, Firm Value, Return On Assets (ROA).
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 14 Apr 2022 01:42
Last Modified: 19 Apr 2022 07:01
URI: http://repository.stieykpn.ac.id/id/eprint/1681

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