Tania, Hadiyan Nurbaina (2017) Pengaruh informasi laba akuntansi terhadap return saham dengan informasi corporate social responsibility (CSR) sebagai variabel pemoderasi: Studi kasus pada perusahaan pertambangan di BEI periode 2011-2015. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Laba Akuntansi dapat dijadikan sebagai tolak ukur yang baik dalam menilai kinerja dari suatu perusahaan, selain itu laba akuntansi juga dapat memprediksi besarnya arus kas dimasa mendatang. Tujuan penelitian ini adalah untuk mengetahui pengaruh Laba Akuntansi dan CSR terhadap Return saham serta untuk mengetahui pengaruh moderasi variabel CSR antara hubungan Laba Akuntansi terhadap Return saham.
Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015. Teknik pengambilan sampel dilakukan menggunakan metode purposive sampling dan berdasarkan kriteria yang telah dilakukan maka jumlah sampel diperoleh sebanyak 11 sampel perusahaan. Pengujian hipotesis penelitian digunakan teknik analisis regresi linier berganda dan Moderating Regression Analysis (MRA) dengan bantuan softwere SPSS 16.
Hasil penelitian ini menunjukkan bahwa variabel Laba Akuntansi berpengaruh positif dan sinifikan terhadap return saham, sedangkan variabel CSR tidak berpengaruh dan tidak signifikan terhadap return saham. Hasil lain penelitian ini juga menunjukkan bahwa variabel CSR mampu memoderasi (memperkuat) pengaruh Laba Akuntansi terhadap return saham.
ENGLISH:
Profit Accounting can be made as a good benchmark in assessing the performance of a company, in addition, the accounting profit can also predict the amount of cash flow in the future. The purpose of the research is to determine the influence of Accounting Profit and CSR against Stock Return and to determine the influence of moderation of CSR variable between the relationship of accounting profit against Return of stock.
The population in the research was a mining company that listed on the Indonesia Stock Exchange (BEI) in 2012-2015. The sampling technique was conducted using purposive sampling method and based on the criteria that had been done, the number of samples were obtained as many as 11 company samples. Hypothesis testing of research used multiple linear regression analysis technique and Moderating Regression Analysis (MRA) with the help of SPSS 16 softwere.
The results of the research indicated that the variable of accounting profit had positive and significant influence against the stock return, while CSR variable had no influence and not significant against the stock return. Another result of the research also showed that the CSR variable was able to moderate (strengthen) the influence of accounting profit against stock return.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Purnamasari, Puji Endah | ||||||
Contributors: |
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Keywords: | Laba Akuntansi; CSR; Return saham; Accounting Profit; Stock Return | ||||||
Departement: | Fakultas Ekonomi > Jurusan Manajemen | ||||||
Depositing User: | Durrotun Nafisah | ||||||
Date Deposited: | 07 Aug 2018 14:47 | ||||||
Last Modified: | 07 Aug 2018 14:48 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/11511 |
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