PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Panggabean, Triani Lawitiawati (2013) PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BEI. Undergraduate thesis, UNIMED.

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Abstract

Tujuan penelitian ini untuk menguji apakah Kinerja Keuangan dan Kinerja Lingkungan berpengaruh terhadap nilai perusahaan denganPengungkapan Corporate Social Responsibility (CSR) sebagai variabel moderasi. Populasi dalam penelitian adalah seluruh perusahaan yang terdaftar di BEI tahun 2011.Pemilihan sampel dengan metode purposive sampling, sebanyak 30 perusahaan bersumber dari situs www.idx.co.iddan www.menlh.go.id .Metode analisis data yang digunakan adalah analisis regresi sederhana dan regresi berganda dengan bantuan SPSS 20. Hasil pengujian secara parsial menunjukkan hipotesis pertama terbukti kinerja keuangan berpengaruh positif terhadap nilai perusahaan dengan signifikansi 0,001<0,05. Sedangkan hipotesis kedua terbukti kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan dengan signifikansi 0,316> 0,05. Hipotesis ketiga terbukti pengungkapan CSR mampu memperkuat pengaruh antarakinerja keuangan terhadap nilai perusahaan dengan signifikansi 0,001<0,005. Sedangkan hipotesis keempat terbukti pengungkapan CSR tidak mampu memperkuat pengaruh antarakinerja lingkungan terhadap nilai perusahaan dengan signifikansi 0,940>0,005. Kesimpulan penelitian adalahkinerja keuangan berpengaruh terhadap nilai perusahaandan pengungkapan CSR mampu memperkuatpengaruh antara kinerja keuangan terhadap nilai perusahaan, akan tetapi kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan dan pengungkapan CSR tidak mampu memperkuat pengaruh antara kinerja lingkungan terhadap nilai perusahaan.Penelitian ini konsisten dengan penelitian Tampubolon (2011), tetapi tidak konsisten dengan penelitian Calderon, Montero dan Rosell (2012), dimana implikasi stakeholder theory,legitimacy theory, teori sinyalberpengaruh pada penelitian ini.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorRizal, Muhammar197604132001121002
Call Number: 657.45 Pan p
Keywords: Kinerja keuangan; Kinerja lingkungan; Nilai perusahaan; Corporate social responsibility; Stackholder theory; Legitimacy theory; Teori sinyal
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD4801 Labor. Work. Working class > HD8038 Professions (General). Professional employees
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13444

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