Pengaruh Kinerja Keuangan dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di BEI

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh (1) kinerja keuangan dan Corporate Social Responsibility terhadap nilai perusahaan, (2) kinerja keuangan terhadap nilai perusahaan, dan (3) Corporate Social Responsibility terhadap nilai perusahaan. Subjek penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di BEI, dan objek penelitian ini adalah kinerja keuagan, Corporate Social Responsibility dan nilai perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dan didapatkan 10 perusahaan sektor property dan real estate yang terdaftar di BEI. Data yang dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Hasil penelitian menunjukkan bahwa: (1) kinerja keuangan dan Corporate Social Responsibility berpengaruh signifikan terhadap nilai perusahaan, (2) kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan, dan (3) Corporate Social Responsibility berpengaruh positif signifikan terhadap nilai perusahaan, pada perusahaan sektor property dan real estate yang terdaftar di BEI
Kata Kunci : Corporate Social Responsibility, kinerja keuangan, nilai perusahaan

This study was aimed at finding out the effect of (1) financial performance and Corporate Social Responsibility toward companies value, (2) financial performance toward companies value, and (3) Corporate Social Responsibility toward companies value. The subjects of this study was the property and real estate sector companies list on the BEI, and the object of this research was financial performance, Corporate Social Responsibility and companies value. The sampling technique used was purposive sampling, and obtained 10 companies in the property and real estate sector companies list on the BEI. Data is collected by recording documents, and analyzed by multiple linear regression analysis. The design used in this study was quantitative causal. The results showed that: (1) financial performance and Corporate Social Responsibility have a significant effect on companies value, (2) financial performance has a significant effect on companies value, and (3) Corporate Social Responsibility has a positive significant effect on companies value, in the property and real estate sector companies list on the BEI.
keyword : Corporate Social Responsibility, financial performance, corporate value