Pengaruh corporate social responsibility terhadap nilai perusahaan dengan solvabilitas sebagai variabel moderating: Studi empiris pada perusahaan jasa telekomunikasi yang terdaftar di Bursa Efek Indonesia

Devi, Cynthia (2014) Pengaruh corporate social responsibility terhadap nilai perusahaan dengan solvabilitas sebagai variabel moderating: Studi empiris pada perusahaan jasa telekomunikasi yang terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Corporate Social Responsibility merupakan sebuah komitmen dari suatu perusahaan untuk memberikan kontribusi yang lebih pada masyarakat, baik melalui tindakan sosial maupun tanggung jawab lingkungan. Tujuan dari penelitian ini adalah untuk mengetahui: (1) Pengaruh Corporate Social Responsibility terhadap nilai perusahaan dan (2) Pengaruh solvabilitas sebagai variabel moderating dalam hubungan antara Corporate Social Responsibility dan nilai perusahaan.

Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian adalah 6 perusahaan jasa telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2012. Sampel penelitian dipilih dengan teknik purposive sampling dengan kriteria yang telah ditetapkan. Debt to asset dan debt to equity digunakan sebagai proksi dari solvabilitas, sedangkan return on equity sebagai proksi dari nilai perusahaan.

Berdasarkan analisis regresi menunjukan bahwa (1) Secara simultan, pengaruh Corporate Social Responsibility dan solvabilitas berinteraksi signifikan terhadap nilai perusahaan. (2) Secara parsial, Corporate Social Responsibility berpengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,004. Debt to asset, salah satu proksi dari solvabilitas, sebagai variabel moderating dapat mempengaruhi hubungan Corporate Social Responsibility dan nilai perusahaan dengan tingkat signifikansi 0,010. Sedangkan debt to equity, salah satu proksi dari solvabilitas, sebagai variabel moderating tidak dapat mempengaruhi hubungan Corporate Social Responsibility dan nilai perusahaan.

ENGLISH:

Corporate Social Responsibility is a commitment of the company to contribute more to the public, either through social action and environmental responsibility. The aim of this research is to know: (1) The influence of Corporate Social Responsibility to firm value (2) The influence of solvability as the moderating variable in relations between Corporate Social Responsibility and firm value.

This research is used multiple regression analysis. The research samples are 6 telecommunications companies listed in the Indonesia Stock Exchange (BEI) during 2010-2012. The samples are selected using purposive sampling technique with predetermined criteria. Debt to asset and debt to equity used as proxies of solvability, whereas return on equity as proxy of firm value.

Based on the regression analysis, it showed that (1) Simultaneously, the effect of Corporate Social Responsibility and solvability have a significant interaction on firm value. (2) Partially, Corporate Social Responsibility have a significant effect to firm value with a significant level of 0,004. As the moderating variable, debt to asset as the proxy of solvability has a significant effect on the level of 0,010 related to Corporate Social Responsibility and firm value. Whereas, debt to equity as the moderating variable has no effect on the relation of Corporate Social Responsibility and firm value.

Item Type: Thesis (Undergraduate)
Supervisor: Hidayah, Yuniarti
Keywords: Corporate Social Responsibility; Debt to Asset; Debt to Equity; Return on Equity
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150114 Corporate Social Responsibility
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150114
Depositing User: Ratih Novitasari
Date Deposited: 28 Sep 2015 02:46
Last Modified: 28 Sep 2015 02:46
URI: http://etheses.uin-malang.ac.id/id/eprint/1957

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