Artikel Ilmiah : C1B017021 a.n. ALLISYA PEBI MAHARANI

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NIMC1B017021
NamamhsALLISYA PEBI MAHARANI
Judul ArtikelPENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE
GOVERNANCE TERHADAP NILAI PERUSAHAAN (FIRM VALUE)
Abstrak (Bhs. Indonesia)Penelitian ini merupakan perkembangan dari berbagai riset terhahulu mengenai
corporate social responsibility dan corporate governance yang dapat mempengaruhi nilai
pada perusahaan, ditemukannya nilai pada perusahaan manufaktur yang terus turun pada
tahun-ketahun dari 2017-2021 merupakan masalah awal penelitian ini dilakukan. Tujuan
dari penelitian ini adalah untuk mengetahui pengaruh corporate social responsibility
(proksi responsible behaviour dan irresponsible behaviour) dan corporate governance
terhadap firm value. Penelitian ini termasuk ke dalam jenis penelitian kuantitatif dengan
laporan tahunan perusahaan manufaktur sebagai data dan informasi. Jumlah sampel yang
diuji sejumlah 56 sampel yang dihitung berdasarkan fixed effect dan diambil dengan
menggunakan metode purposive sampling. Analisis statistik yang digunakan dalam
penelitian ini meliputi analisis statistik deskriptif, analisis regresi data panel, metode
pemilihan model regresi, uji asumsi klasik, dan pengujian hipotesis. Hasil dari penelitian
ini menunjukkan bahwa: (1) Corporate Social Responsibility dengan proksi Responsible
Behaviour berpengaruh negatif dan signifikan terhadap Firm Value, (2) Corporate Social
Responsibility dengan proksi Irresponsible Behaviour berpengaruh negatif dan signifikan
terhadap Firm Value, (3) Corporate Governance tidak berpengaruh terhadap Firm Value.
Abtrak (Bhs. Inggris)This study is a development of prior research on corporate social responsibility
and corporate governance that could affect corporate value, the discovery of value in
manufacturing companies that continued to decline in the years from 2017-2021 was an
initial problem. The purpose of this study was to determine the influence of corporate
social responsibility (responsible behavior and irresponsible behavior) and corporate
governance on firm value. This study is included in the quantitative research type with
annual reports of manufacturing companies as data and information. The number of
tested samples was 56 calculated based on the fixed effect and taken using the purposive
sampling method. Statistical analysis used in this study includes descriptive statistical
analysis, panel data regression analysis, regression model selection methods, classical
assumption tests, and hypothesis testing. The results of this study show that: (1)
Corporate Social Responsibility with a Responsible Behaviour proxy has a negative and
significant impact on Firm Value, (2) Corporate Social Responsibility with an
Irresponsible Behaviour proxy has a negative and significant impact on Firm Value, and
(2) Corporate Social Responsibility with an Irresponsible Behaviour proxy has a positive
and significant impact on Firm Value. (3) Corporate Governance has no effect on Firm
Value.
Kata kunciCorporate Social Responsibility, Responsible Behaviour, Irresponsible Behaviour, Firm Value, Leverage, Profitability, Size
Pembimbing 1Prof. Wiwiek Rabiatul Adawiyah, M.Sc, Ph.D
Pembimbing 2Dr. Ary Yunanto, S.E, M.Si
Pembimbing 3
Tahun2024
Jumlah Halaman11
Tgl. Entri2024-02-28 12:51:58.945795
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