Artikel Ilmiah : C1C007099 a.n. YAN INDRA PERWITA GANDAJATI
| NIM | C1C007099 |
|---|---|
| Namamhs | YAN INDRA PERWITA GANDAJATI |
| Judul Artikel | ANALISIS PENGARUH ACCOUNTING PROFIT DAN ECONOMIC PROFIT TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Automotive yang Listed di Bursa Efek Indonesia) |
| Abstrak (Bhs. Indonesia) | Tujuan penelitian ini adalah untuk mengetahui signifikansi pengaruh net profit margin, return on assets, return on equity, return on investment maupun economic value added terhadap nilai perusahaan serta untuk mengetahui peran corporate social responsibility dalam memoderasi pengaruh net profit margin, return on assets, return on equity, return on investment dan economic value added terhadap nilai perusahaan automotive yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah studi empiris dengan teknik analisis regresi linear berganda dan regresi moderasi. Berdasarkan hasil analisis regresi linear berganda diperoleh nilai t hitung variabel net profit margin, return on assets maupun nilai t hitung variabel economic value added masing-masing lebih besar dari t tabel, sedangkan nilai t hitung variabel return on equity lebih kecil dari nilia t table dan nilai t hitung variabel return on investment lebih besar dari nilai -t table. Berdasarkan hasil analisis regresi moderasi diperoleh nilai t hitung variabel moderasi_1, moderasi_2 maupun variabel moderasi_5 masing-masing lebih besar dari nilai -t tabel, sedangkan nilai t hitung variabel moderasi_3 maupun nilai t hitung variabel moderasi_4 masing-masing lebih kecil dari nilai t table. Berdasarkan hasil analisis data, dapat diambil kesimpulan bahwa net profit margin, return on assets maupun economic value added berpengaruh signifikan terhadap nilai perusahaan, sedangkan return on equity maupun return on investment tidak berpengaruh signifikan terhadap nilai perusahaan dan corporate social responsibility tidak memoderasi secara signifikan pengaruh net profit margin, return on assets, return on equity, return on investment dan economic value added terhadap nilai perusahaan automotive yang terdaftar di Bursa Efek Indonesia. Keywords : net profit margin, return on assets, return on equity, return on investment, economic value added, corporate social responsibility, nilai perusahaan |
| Abtrak (Bhs. Inggris) | The aims of research are to find out the effect of net profit margin, return on assets, return on equity, return on investment as well as economic value added on firm value and to find out the role of corporate social responsibility in the effect of net profit margin, return on assets, return on equity, return on investment and economic value added on firm value of automotive companies listed on Indonesian Stock Exchange. The method of research is empirical study with method of analysis are multiple regression analysis and moderated regression analysis. Based on the results of multiple regression analysis, it has got the t statistic value of net profit margin, return on assets as well as the t statistic value of economic value added variable each greater than the value of t table, however the t statistic value of return on equity variable is smaller than the value of t table and the t statistic value of return on investment is greater than the -t table value. Furthermore, based on the results of moderated regression analysis, it has got the t statistic value of first moderation, second moderation as well as fifth moderation variable each greater than the -t table value, while the t statistic value of third moderation as well as fourth moderation variable each smaller than the value of t table. Based on the results of data analysis, it can be concluded that net profit margin, return on assets as well as economic value added has significant effect on firm value, while the return on equity nor return on investment has no significant effect on firm value, and corporate social responsibility has no significant moderates the effect of net profit margin, return on assets, return on equity, return on investment and economic value added on firm value of automotive companies listed on Indonesian Stock Exchange. |
| Kata kunci | net profit margin, return on assets, return on equity, return on investment, economic value added, corporate social responsibility, nilai perusahaan |
| Pembimbing 1 | Drs. Bambang Agus Pramuka, MAcc, PhD, Ak. |
| Pembimbing 2 | Dra. Permata Ulfah, M.Si., Ak. |
| Pembimbing 3 | Dra. Wita Ramadhanti, S.E., MSA., Ak. |
| Tahun | 2013 |
| Jumlah Halaman | 18 |
| Tgl. Entri | (belum diset) |