Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan Dengan Firm Maturity Dan Kebijakan Dividen Sebagai Variabel Moderasi

Edelweiss, Kimberly (2023) Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan Dengan Firm Maturity Dan Kebijakan Dividen Sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor apa saja yang dapat mempengaruhi nilai perusahaan. Pengungkapan CSR dijadikan sebagai salah satu faktor yang dianggap dapat mempengaruhi nilai perusahaanini, serta didukung dengan firm maturity dan kebijakan dividen sebagai moderasi ingin melihat hubungan memperkuat atau memperlemah hubungan faktor tersebut terhadap nilai perusahaan. Pengungkapan CSR diukur dengan analisis konten yang dilihat menggunakan CSR indeks (GRI Standards 2016), sedangkan nilai perusahaan diukur dengan menggunakan Tobin’s Q, Kemudian, firm maturity diukur dengan usia perusahaan dan kebijakan dividen diukur dengan dividend payout ratio (DPR). Sampel penelitian yang diambil adalah seluruh sektor perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022, kecuali sektor keuangan. Data yang dikumpulkan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Firm maturity sebagai moderasi memperkuat hubungan antara pengungkapan CSR terhadap nilai perusahaan, sedangkan kebijakan dividen memperlemah hubungan antara pengungkapan CSR terhadap nilai perusahaan. Diharapkan penelitian ini dapat menjadi referensi bagi penelitian selanjutnya dan menjadi informasi bagi perusahaan untuk melakukan CSR. / This research aims to find out what factors can influence firm value. CSR disclosure is used as one of the factors that is considered to influence the value of this company and is supported by firm maturity and dividend policy as moderation to see whether the relationship between these factors strengthens or weakens the value of the company. CSR disclosure is measured by content analysis which is seen using the CSR index (GRI Standards 2016), while firm value is measured using Tobin's Q. Then, firm maturity is measured by company age and dividend policy is measured by the dividend payout ratio (DPR). The research samples taken were all sectors of companies listed on the Indonesia Stock Exchange in the 2020-2022 period, except for the financial sector. Data collected used the purposive sampling method. The research results show that CSR disclosure has a negative and insignificant effect on firm value. Firm maturity as a moderator strengthens the relationship between CSR disclosure and firm value, while dividend policy weakens the relationship between CSR disclosure and firm value. It is intended that this research will serve as a resource for future studies and offer guidance to businesses on corporate social responsibility.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Edelweiss, KimberlyNIM01012200033kimberlyedel75@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorLina, LinaNIDN0318067603lina.fe@uph.edu
Uncontrolled Keywords: Pengungkapan CSR, Nilai Perusahaan, Firm Maturity, Kebijakan Dividen
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: KIMBERLY EDELWEISS
Date Deposited: 09 Jan 2024 07:48
Last Modified: 09 Jan 2024 07:54
URI: http://repository.uph.edu/id/eprint/59839

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