CD Skripsi
Pengaruh Earning Management, Corporate Social Responsibility, Corporate Governance, Profitabilitas, Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Mining Yang Listing Di Bei Tahun 2014-2017)
ABSTRACT
The purpose of this study is to obtain empirical evidence about the influence of earning management, corporate social responsibility, corporate governance, profitability, capital structure, firm size on firm value. The population in this study is in the mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017. The sampling technique used was purposive sampling, with samples that met the criteria of 33 companies for 4 years with a total sample of 132 samples. Hypothesis testing in this study uses multiple regression analysis techniques with the support of SPSS software version 25. Based on research results prove that: (1) earning management influences firm value with a significance level of 0,020 < 0,05, (2) corporate social responsibility influences firm value with a significance level of 0,013 < 0,05 , (3) corporate governance has effect on debt policy with a significance level of 0,015 < 0,05, (4) Profitability has influence on firm value with a significance level of 0,000 < 0,05, (5) capital structure has no an influence on firm value with a significance level of 0,158 > 0,05, (6) Firm Size has no influence on firm value with a significance level of 0,230 > 0,05.
Keywords: Earning Management, Corporate Social Responsibility, Corporate Governance, Profitability, Capital Structure, Firm Size and Firm Value.
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