PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN:Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Mardliyyah, Zharifah (2016) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN:Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI. Pengungkapan CSR dalam penelitian ini diukur berdasarkan Indikator Global Reporting Initiative Index (GRI Index) sedangkan untuk nilai perusahaan diukur dengan menggunakan indikator Tobin’s Q. Jenis penelitian yang digunakan adalah penelitian deskriptif verifikatif, dengan metode survey terhadap data sekunder berupa laporan tahunan atau annual report yang dipublikasikan perusahaan untuk periode 2011-2013. Dengan jumlah sampel sebanyak 46 perusahaan manufaktur yang terdaftar di BEI selama tiga periode penelitian sehingga didapat 138 data observan. Analisis statistik yang digunakan adalah analisis deskriptif dan analisis regresi linier sederhana yang didahului oleh uji normalitas dan uji linearitas, selanjutnya dilakukan pengujian regresi menggunakan uji F dan uji t dengan tingkat signifikansi 5%. Hasil penelitian uji regresi linear sederhana menunjukan bahwa pengungkapan CSR berpengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI. Artinya semakin tinggi pengungkapan CSR maka semakin naik nilai perusahaannya. Kata kunci: pengungkapan CSR, nilai perusahaan, GRI index, Tobin’s Q The objective of this research is to know the influence of Corporate Social Responsibility (CSR) Disclosure on the firm valuein manufacturing companies listed on Indonesia Stock Exchange (IDX). CSR disclosure, in this research, is based on the measurement of the Indicator of Global Reporting Initiative Index (GRI Index). Whereas for the firm value is based on the measurement of the Indicator of Tobin’s Q. The method used in this research is vericative and descriptive, with survey of the secondary data of annual report published by the companies in 2011-2013. The samples involved in this research were 46 companies were listed on (IDX) during the three periods of the research, and obtained 138 of observation data. The statistical analysis used in this research is the descriptive analysis and simple linear regression analysis which is preceded by normality test and linearity test, then the regression analysis performed by using F test and t test with the significance level of 5%. The result of the study of simple linear regression test showed that the CSR disclosure had a significant and positive influence on the firm value in manufacturing companies listed on the Stock Exchange. It means that the higher CSR disclosure the more raises its firm value. Keywords: CSR disclosure, firm value, GRI index, Tobin’s Q

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S_PEA_MAR p-2016; Pembimbing : I. Yayat Supriyatna
Uncontrolled Keywords: Pengungkapan CSR, nilai perusahaan, GRI index, Tobin’s Q
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr. Cahya Mulyana
Date Deposited: 23 Feb 2017 01:23
Last Modified: 23 Feb 2017 01:24
URI: http://repository.upi.edu/id/eprint/23044

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