Pengaruh profitability terhadap price book value dengan corporate social responsibility sebagai moderating variable (studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019)

Nugraheni, Desti (2021) Pengaruh profitability terhadap price book value dengan corporate social responsibility sebagai moderating variable (studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah : 1) Menganalisis pengaruh profitabilitas terhadap nilai perusahaan. 2) Menganalisis pengaruh CSR terhadap hubungan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder. Sedangkan untuk teknik sampling menggunakan purposive sampling yang diambil dari S&P dan laporan tahunan dari IDX dengan menyertakan 30 perusahaan pertambangan yang memenuhi kriteria tertentu dalam periode 2015-2019. Metode analisis yang digunakan adalah model regresi berganda. Hasil penelitian ini adalah profitabilitas memiliki pengaruh positif terhadap nilai perusahaan, profitabilitas diproksikan dengan ROA dan ROE. Setelah diberikan variabel moderasi mengahasilkan bahwa CSR berpengaruh secara parsial pada hubungan profitabilitas terhadap nilai perusahaan, dimana CSR memperkuat hubungan positif antara ROE terhadap nilai perusahaan dan memperlemah hubungan positif antara ROA terhadap nilai perusahaan. Nilai perusahaan diproksikan dengan Price Book Value. / The purpose of this study is : 1) Analyze the effect profitability on firm value. 2) Analyze the effect of CSR on the relationship between profitability and firm value. This study uses secondary data. Meanwhile, the sampling technique uses purposive sampling taken from S&P and annual reports from the IDX by including 30 mining companies that meet the criteria determined in the 2015-2019 period. The analytical method used is multiple regression models. The results of this study are profitability has a positive effect on firm value, profitability is proxied by ROA and ROE. After being given the moderating variable, the result is that CSR has a partial effect on the relationship between profitability and firm value, where CSR assesses the positive relationship between ROE and firm value and weakens the positive relationship between ROA and firm value. Firm value is proxied by Price Book Value.

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