公司社会责任披露(CSR)及其对IDX30期上市公司价值的盈利能力

Syofria Meidona
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引用次数: 0

摘要

本研究的目的是确定2012年至2016年IDX30企业社会责任披露和盈利能力对企业价值的影响。本研究采用有目的抽样技术,共抽样14家公司。数据分析方法采用spss 16软件进行多元回归分析。假设检验的研究结果为显著水平为5%(0.05),发现部分企业社会责任披露对企业价值的影响不显著,因为显著水平为0.559,高于0.05。而盈利能力对企业价值有显著影响,显著值为0000 < 0.05。同时,企业社会责任披露和盈利能力对企业价值有显著影响,显著值为0000 < 0.05。调整后的R2值为0f = 0,749,意味着所有自变量(企业社会责任披露和盈利能力)在解释因变量(企业价值)中贡献了74.9%,其余25.1%由该研究变量的外部解释。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI IDX30 PERIODE 2012-2016
The purpose of this study is to determine the influence of corporate social responsibility disclosure and profitability on firm value in the IDX30 from 2012 until 2016. Sampel in this study amounted to 14 companies by using purposive sampling technique. The data analysis method was the multiple regresian analysis using the spss 16 program. The research result in hypothesis testing with a level og significance 5% (0,05) found that partially corporate social responsibility disclousure hasn’t significant influence on the firm value, because a level of significant 0,559 more than 0,05. While profitability has significant influence on the firm value with a significance value 0,000 < 0,05. Simultaneously corporate social responsibility disclosure and profitability has significant influence on the firm value with a significance value 0,000 < 0,05. The adjusted R2 value 0f 0,749 means that all independent variables ( corporate social responsibility disclosure and profitability) contribute 74,9% in explaining the dependent variable (firm value) and the remaining 25,1% is explained by the outside of this research variable.
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