Tjia, Olivia (2011) Pengaruh pengungkapan corporate social responsibility terhadap nilai perusahaan dengan proporsi komisaris independen sebagai variabel pemoderasi (studi empiris pada industri perbankan yang terdaftar di bursa efek Indonesia. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Saat ini perusahaan dituntut untuk tidak hanya mementingkan kepentingan shareholders saja melainkan perusahaan harus berpijak pada triple bottom line dimana tanggung jawab perusahaan meliputi aspek sosial, lingkungan, dan keuangan. CSR merupakan salah satu bentuk tanggung jawab perusahaan dalam operasi bisnisnya kepada masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR terhadap nilai perusahaan, dan bagaimana pengungkapan CSR dapat mempengaruhi nilai perusahaan dengan proporsi komisaris independen sebagai variabel pemoderasi. Sampel penelitian ini adalah perusahaan perbankan yang terdaftar di BEI periode tahun 2008 – 2010. Data yang digunakan yaitu laporan tahunan yang dikeluarkan setiap tahun. Terdapat 21 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi sederhana dan regresi berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan CSR sebelum dimoderasi tidak berpengaruh terhadap nilai perusahaan dimana p-value 0.594 > 0.05. Proporsi komisaris independen sebagai variabel pemoderasi tidak mempengaruhi pengungkapan CSR terhadap nilai perusahaan. Hal ini dapat dilihat dari signifikansi CSR sebesar 0,896 (p-value > 0.05) dan signifikansi CSRKomInd sebesar 0,894 (p-value > 0.05)/ Nowadays, companies are required not only concern with the interest of shareholders but also the company must stand on the triple bottom line, in which the company be responsible to social, environmental, and financial aspects. CSR is one of the company’s responsibilities to society in its business operation. The purpose of this study was to determine the effect of CSR disclosure on corporate value and how CSR disclosure will effect on corporate value with a proportion of independent commissioner as moderating variable. Sample of this study is banking companies listed on Indonesia Stock Exchange (IDX) in the period 2008 to 2010. The data used are annual report that issued each year. There are 21 companies that meet the criteria as the study sample. The sampling technique used is a purposive sampling method. The analysis method used in this study was simple regression and multiple regression analysis. The results of this study indicated that CSR disclosure before moderated had no effect on corporate value in which p-value 0.594 > 0.05. The proportion of independent commissioners as variable moderating not affect the CSR disclosure on corporate value. It can be seen from the significance of CSR is 0,896 (p-value > 0.05) and significance of CSRKomInd for 0,894 (p-value > 0.05)
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | pengungkapan CSR; nilai perusahaan; proporsi komisaris independen; CSR disclosure; corporate value; proportion of independent commissioners | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 07 Sep 2022 03:06 | ||||||||||||
Last Modified: | 07 Sep 2022 03:06 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50095 |
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