CD Skripsi
Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2018-2020)
ABSTRACT
This study aims to examine the effect of corporate social responsibility disclosure, profitability, and leverage on firm value with institutional ownership as a moderating variable in Manufacturing Companies Listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The research sample was selected using purposive sampling method, so that the samples obtained were 89 samples. The data was obtained through the official website of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research issues, both printed and electronic media.software (Statistical Package for Social Science) The results show that the independent variables, namely CSR disclosure, profitability, and leverage affect the dependent variable, namely firm value. And the moderating variable, namely institutional ownership, is known to be able to moderate the effect of corporate social responsibility disclosure, but is unable to moderate the effect of profitability and leverage on firm value.
Keywords: Corporate Social Responsibility Disclosure, Profitability, Leverage, Firm Value, and Institutional Ownership.
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