Corporate Social Responsibility and Firm Value of Mining Companies in Indonesia

Teguh Era, Mahrani Basri

Abstract


This study aims to prove the effect of company performance, Corporate Social Responsibility and profitability partially on the value of mining companies on the Indonesia Stock Exchange for the 2016-2020 period. To prove the effect of company performance, Corporate Social Responsibility  and profitability simultaneously on the value of mining companies on the Indonesia Stock Exchange for the 2016-2020 period. The population used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020 which have complete and published financial reports. The type of data used in this research is secondary data. Purposive Sampling Sampling Technique,. Collecting data in this study using the method of documentation. The analysis technique used is multiple linear regression with a significance level of 5%. The results show that partially financial performance, Corporate Social Responsibility and profitability have a positive and significant effect on the value of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously financial performance, Corporate Social Responsibility and profitability have a significant effect on the value of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period.

Keywords: Financial Performance, Corporate Social Responsibility, Profitability and Firm Value


Full Text:

PDF

References


Astuti, Y. D., & Fitria, G. N. (2019). Pengaruh Perencanaan Pajak dan Profitabilitas Terhadap Nilai Perusahaan dengan BOD Diversity sebagai Variabel Moderasi. 9(2), 235-246. Jakarta: Universitas Mercu Buana.

Brigham, Eugene F dan Houston, J. F. (2017). Dasar-Dasar Manajemen Keuangan (Edisi 11). Jakarta: Salemba Empat.

Ghozali, I. (2019). Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.

Helga Septinurika, A. R. T. & Y. M. B. (2020). Pengaruh Kinerja Keuangan dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Corporate social responsibility sebagai Variabel Moderasi. Jurnal Akuntansi, 9(1), 2020.

Mufidah, N. M., & Purnamasari, P. E. (2018). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Sebagai Variabel Marsuni, N. S., Rohmatunnisa, I., Nirwani, N., Pontoh, G. T., & Mediaty, M. (2022). Analysis Of Accounting Information Systems (SIA) In Preventing Froud. SEIKO: Journal of Management & Business, 5(2), 94-102.

Marsuni, F. M. N. S. (2019). Implementasi Program Corporate Social Responsibility (CSR) dan Dampaknya Terhadap Kinerja Keuangan PT. Buana Sanjaya di Papua Barat. Jurnal Profitability Fakultas Ekonomi Dan Bisnis, 3(1).

Moderating. El Dinar, 6(1), 64. https://doi.org/10.18860/ed.v6i1.5454

Nursasi, E. (2020). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan CSR Sebagai Variabel Moderasi. AKTIVA Jurnal Akuntansi Dan Investasi, 5(1), 29–44.

Rafid, A. G., Pohan, H. T., & Noor, I. N. (2019). Pengaruh Kinerja Keungan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi. Jurnal Akuntansi Trisakti, 4(2), 245. https://doi.org/10.25105/jat.v4i2.4838

Raningsih, N. K., & Artini, L. G. S. (2018). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility sebagai variabel moderasi Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia PENDAHULUAN Manajemen perusahaan memiliki tujuan utama yaitu memaksimalka. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(8), 1997–2026.

Rohmawan, R., Oktaviani, Y., & Yandri, P. (2021). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. Al-Bank: Journal of Islamic Banking and Finance, 1(2), 157. https://doi.org/10.31958/ab.v1i2.3177

Warti, R. L., & Yusra, I. (2019). Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Sektor Perbankan Di Indonesia, 18, 57–66. https://doi.org/10.31227/osf.io/dfjq7

Yuliusman, Y., & Kusuma, I. L. (2020). Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas. Jurnal Akuntansi Dan Pajak, 21(01), 91–102. https://doi.org/10.29040/jap.v21i1.1078

Zulaika, T., & Sihombing, G. (2020). Pengaruh Corporate Social Responsibility Dan Profitabilitas Terhadap Nilai Perusahaan: (Studi Empiris Pada Indeks SRI-KEHATI yang terdaftar di BEI). Jurnal Akuntansi Dan Governance Andalas 2 (2): 135-165.


Refbacks

  • There are currently no refbacks.


Flag Counter