Ivada, Bernika Irnadia (2023) Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Nilai Perusahaan Dengan Eco-Efficiency Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi yang Terdaftar Dalam Bursa Efek Indonesia Periode 2018 – 2022. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh positif pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan dan peran eco-efficiency sebagai variable moderasi dalam hubungan antara pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Penelitian berikut menggunakan data sekunder yang berasal dari 29 perusahaan sektor energi papan utama periode 2018 – 2022. Teknik purposive sampling digunakan dalam pemilihan sample. Hasil dari penelitian ini adalah pengungkapan CSR memiliki pengaruh positif yang signifikan kepada nilai perusahaan serta eco– efficiency terbukti memoderasi pengaruh positif pengungkapan CSR terhadap nilai perusahaan. / This research aims to provide empirical evidence of the positive influence of corporate social responsibility disclosure on firm value and the role of eco- efficiency as a moderating variable in the relationship between corporate social responsibility disclosure and firm value. The following research uses secondary data originating from 29 main board energy sector companies for the period 2018 - 2022. Purposive sampling technique was used in selecting the sample. The results of this research are that CSR disclosure has a significant positive influence on firm value and eco-efficiency is proven to moderate the positive influence of CSR disclosure on firm value.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Pengungkapan tanggung jawab sosial perusahaan, nilai perusahaan, eco-efficiency, sektor energi | ||||||||
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 |
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Depositing User: | BERNIKA IRNADIA IVADA | ||||||||
Date Deposited: | 15 Feb 2024 08:27 | ||||||||
Last Modified: | 15 Feb 2024 08:27 | ||||||||
URI: | http://repository.uph.edu/id/eprint/61975 |
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