PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA INDUSTRI SUB SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2016-2021

Intan Rosyana, 1800861201089 (2023) PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA INDUSTRI SUB SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2016-2021. skripsi thesis, Universitas Batanghari Jambi.

Text (PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA INDUSTRI SUB SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2016-2021) INTAN ROSYANA - 1800861201089.pdf - Published Version Download (2MB)

Abstract

ABSTRACT INTAN ROSYANA / 1800861201089 / FACULTY OF ECONOMY / FINANCIAL MANAGEMENT / 2023 / THE EFFECT OF FINANCIAL PERFORMANCE AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE IN THE BANKING SUB SECTOR INDUSTRY ON THE INDONESIA STOCK EXCHANGE PERIODE 2016-2021 / 1ST ADVISOR MRS. DR. HJ. ARNA SURYANI, SE, M.AK, AK, CA, CMA / 2ND ADVISOR MR. FADIL ISKANDAR, S.E, MM. This study aims to analyze how the influence of financial performance and simultaneous disclosure of corporate social responsibility on the value of companies in the banking subsector industry on the Indonesia Stock Exchange for the 2016-2021 period. And to analyze how the influence of financial performance and disclosure of corporate social responsibility on the value of the company in the banking subsector industry on the Indonesia Stock Exchange for the 2016-2021. The research methods used are descriptive and quantitative analysis methods. he analysis tool used is Multiple Linear Regression with the help of the SPSS 20 application. The tests performed are the F Test and the t Test. And to see how much influence those variables have using the Coefficient of Determination Test. The object of this study is the banking sub-sector industry on the Indonesia Stock Exchange for the 2016-2021 period, namely PT Bank Central Asia Tbk. (BBCA), PT Bank Negara Indonesia (Persero) Tbk. (BBNI), PT Bank Rakyat Indonesia (Persero) Tbk. (BBRI), PT Bank Tabungan Negara (Persero) Tbk. (BBTN), PT Bank Danamon Indonesia Tbk. (BDMN), PT Bank Pembangunan Daerah Jawa Barat and Banten Tbk. (BJBR), PT Bank Mandiri (Persero) Tbk. (BMRI), PT Bank CIMB Niaga Tbk. (BNGA), PT Bank Maybank Indonesia Tbk. (BNII), PT Bank Permata Tbk. (BNLI), PT Bank OCBC NISP Tbk. (NISP), and PT Bank Pan Indonesia Tbk. (PNBN). The result of the multiple regression equation is Y = 2.639E-16 - 0.460X1 + 0.249X2 - 0.827X3 + 0.192X4 + e. Based on the results of the F test, it is known that Return On Equity, Net Interest Margin, Operating Expenses Operating Income, and Corporate Social Responsibility together (simultaneously) have a significant effect on Tobin's Q by comparing the Fhitung greater than the Ftabel (11,164 > 2.51). Based on the results of the t test, it is known that Net Interest Margin has a significant positive effect on Tobin's Q, Return On Equity and Operating Expenses Operating Income has a significant negative effect on Tobin's Q, while Corporate Social Responsibility does not have a significant effect on Tobin's Q. The conclusion is that simultaneously independent variables have a significant effect on Company Value. Partially only the variables Return On Equity, Net Profit Margin, and Operating Cost of Operating Income have a significant effect on Company Value. The value of the coefficient of determination (R2) of 0.364 means that the free variable is able to explain by 36.4% to the bound variable.

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