Pengaruh program CSR terhadap nilai perusahaan dengan tax avoidance sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di BEI Tahun 2018-2020)

Rahardja, Jessica (2022) Pengaruh program CSR terhadap nilai perusahaan dengan tax avoidance sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di BEI Tahun 2018-2020). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui dan menganalisis pengaruh CSR terhadap nilai perusahaan pada perusahaan manufaktur. Penelitian ini menggunakan Tobin’s Q untuk nilai perusahaan. Program CSR yang diteliti adalah program kemasyarakatan, program keterampilan pegawai, dan program pengolahan limbah B3. Variabel moderasi menggunakan tax avoidance. Variabel kontrol menggunakan ROA, leverage, dan size. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 dimana perhitungan CSR dan tax avoidance menggunakan tahun 2018-2019 dan Tobin’s Q menggunakan tahun 2019-2020. Sampel penelitian menggunakan purposive sampling agar sesuai dengan kriteria yang sudah ditentukan dan didapatkan sebanyak 127 sampel perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan cara mengumpulkan informasi dari laporan tahunan dan laporan keuangan dari idx dan website resmi perusahaan. Metode yang digunakan dalam penelitian adalah metode regresi linier berganda dan uji asumsi klasik. Data panel dilakukan menggunakan common effect. Hasil penelitian menunjukkan bahwa program kemasyarakatan berpengaruh positif terhadap nilai perusahaan, sedangkan program keterampilan pegawai dan program pengolahan limbah B3 berpengaruh negatif terhadap nilai perusahaan, dan tax avoidance memperkuat program kemasyarakatan, sedangkan tax avoidance memperlemah program keterampilan pegawai dan program pengolahan limbah B3 terhadap nilai perusahaan. / This study was conducted with the aim of knowing and analyzing the effect of CSR on firm value in manufacturing companies. This study uses Tobin's Q for firm value. The CSR programs studied were community programs, employee skills programs, and B3 waste treatment programs. The moderating variable uses tax avoidance. The control variable uses ROA, leverage, and size. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 where the calculation of CSR and tax avoidance uses 2018-2019 and Tobin's Q uses 2019-2020. The research sample used purposive sampling to fit the predetermined criteria and obtained as many as 127 company samples. The data used in this study is secondary data by collecting information from annual reports and financial reports from idx and the company's official website. The method used in this research is multiple linear regression and classical assumption test. Panel data is performed using common effects. The results show that community programs have a positive effect on company value, while employee skills programs and B3 waste treatment programs have a negative effect on company value, and tax avoidance strengthens community programs, while tax avoidance weakens employee skills programs and B3 waste treatment programs on company value.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Rahardja, Jessica01012180036jessica.rahardja2000@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKaryawati, GolridaNIDN0303067103golrida.karyawati@uph.edu
Uncontrolled Keywords: CSR, program kemasyarakatan, program keterampilan pegawai, program pengolahan limbah B3, nilai perusahaan, tax avoidance, ROA, leverage, size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Jessica Rahardja
Date Deposited: 18 Jul 2022 04:38
Last Modified: 19 Jul 2022 08:08
URI: http://repository.uph.edu/id/eprint/48754

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