ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek IndonesiaTahun 2021-2023

    Rida Nursiami, - and Maya Sari, - and Budhi Pamungkas Gautama, - (2025) ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek IndonesiaTahun 2021-2023. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    ABSTRAK Rida Nursiami (2104217) “Analisis Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)”. Di bawah bimbingan Dr. Maya Sari, S.E., M.M. dan Budhi Pamungkas Gautama, S.E., M.Sc. Penelitian ini dilatarbelakangi oleh rata-rata nilai perusahaan sektor energi yang mengalami penurunan. Penelitian ini dilakukan dengan tujuan menguji pengaruh Corporate Social Responsibility yang diukur dengan Corporate Social Responsibility Index (CSRI) dengan menggunakan standar GRI 2021 dan profitabilitas yang diukur menggunakan Return on Equity (ROE) terhadap nilai perusahaan yang diukur menggunakan Price to Book Value (PBV) pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada periode 2021-2023. Metode yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kuantitatif. Sampel penelitian terdiri dari 18 perusahaan sektor energi yang terdaftar di BEI pada periode 2021-2023 dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dan dianalisis menggunakan Eviews 12. Teknik analisis data yang digunakan adalah Analisis regresi data panel dengan model regresi Random Effect Model (REM) berdasarkan uji Langrange Multiplier. Hasil penelitian menunjukkan bahwa CSR tidak memberikan pengaruh terhadap nilai perusahaan, sebaliknya profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Peningkatan profitabilitas berdampak pada peningkatan nilai perusahaan. Kata kunci: Corporate Social Responsibility (CSR), Profitabilitas, Nilai Perusahaan. ABSTRACT Rida Nursiami (2104217) “Analysis of the Effect of Corporate Social Responsibility and Profitability on Company Value (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange from 2021 to 2023)”. Under the guidance of Dr. Maya Sari, S.E., M.M. and Budhi Pamungkas Gautama, S.E., M.Sc. This study was motivated by the decline in the average value of companies in the energy sector. This study aims to examine the influence of Corporate Social Responsibility (CSR), measured using the Corporate Social Responsibility Index (CSRI) based on the GRI 2021 standards, and profitability, measured using Return on Equity (ROE), on company value, measured using Price to Book Value (PBV), in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The method used is descriptive and verifiable with a quantitative approach. The research sample consists of 18 energy sector companies listed on the IDX during the 2021-2023 period using purposive sampling. The data used were secondary data and analyzed using Eviews 12. The data analysis technique used was panel data regression analysis with the Random Effect Model (REM) based on the Langrange Multiplier test. The results show that CSR does not affect company value, whereas profitability has a positive and significant effect on company value. Increased profitability leads to increased company value. Keywords: Corporate Social Responsibility (CSR), Profitability, Company Value.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: SINTA ID DOSEN PEMBIMBING Maya Sari:5984857 Budhi Pamungkas Gautama: 5993835
    Uncontrolled Keywords: orporate Social Responsibility (CSR), Profitabilitas, Nilai Perusahaan.
    Subjects: H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HF Commerce
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Manajemen (non kependidikan)
    Depositing User: Rida Nursiami
    Date Deposited: 08 Oct 2025 10:02
    Last Modified: 08 Oct 2025 10:02
    URI: http://repository.upi.edu/id/eprint/142646

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