Pengungkapan Corporate Social Responsibility, Profitabilitas, Likuiditas, dan Nilai Perusahaan
Abstract
The purpose of this study was to obtain empirical evidence regarding the effect of Corporate Social Responsibility Disclosure, Profitability and Liquidity on Firm Value. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange period 2019-2021. The sampling technique used was purposive sampling and the results obtained from the selection of samples used as objects of observation were 213 company data. The data analysis technique used is multiple linear regression analysis. Based on the analysis conducted, it was found that Corporate Social Responsibility Disclosure has no effect on firm value, profitability has a positive effect on firm value, and liquidity has no effect on firm value. This research can confirm the signal theory in relation to firm value.
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References
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Susanti, G., & Budiasih, I. (2019). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan. E-Jurnal Akuntansi, 28(3), 1767–1782.
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https://doi.org/https://doi.org/10.51903/e-bisnis.v14i1.374
Adiputra, I. G., & Hermawan, A. (2020). The effect of corporate social responsibility, firm size, dividend policy and liquidity on firm value: Evidence from manufacturing companies in Indonesia. International Journal of Innovation, Creativity and Change, 11(6), 325–338.
Ardimas, W., & Wardoyo, W. (2015). Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Bank Go Public Yang Terdaftar Di BEI. Benefit: Jurnal Manajemen Dan Bisnis, 18(1), 57–66.
Brigham, E. F., & Houston, J. F. (2019). Dasar-dasar Manajemen Keuangan (Empat Bela). Salemba Empat.
Cecilia, S. R., & Torong, M. Z. B. (2015). Analisis Pengaruh Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Perkebunan yang Go Public di Indonesia, Malaysia, dan Singapura. Simposium Nasional Akuntansi, 18, 1–22.
Devi, S., Badera, I. D. N., & Budiasih, I. (2016). Pengaruh enterprise risk management disclosure dan intellectual capital disclosure pada nilai perusahaan. Simposium Nasional Akuntansi, 19, 1–28.
Dewi, I., & Sujana, I. K. (2019). Pengaruh Likuiditas, pertumbuhan penjualan, dan risiko Bisnis terhadap nilai Perusahaan. E-Jurnal Akuntansi, 26(1), 85–110.
https://doi.org/https://doi.org/10.24843/EJA.2019.v26.i01.p04
Fajaria, A. Z., & Isnalita, N. (2018). The effect of profitability, liquidity, leverage and firm growth of firm value with its dividend policy as a moderating variable. International Journal of Managerial Studies and Research (IJMSR), 6(10), 55–69.
https://doi.org/http://dx.doi.org/10.20431/2349-0349.0610005
Gitman, L. J. (2003). “Principles of Manajerial Finance” (10th editi). Pearson Education.
Gitman, L. J. (2012). Principles Managerial Finance (13th editi). Pearson Eduaction Limited.
Hery. (2016). Analisis Laporan Keuangan Integrated and Comprehensive. Gransindo.
Horne, J. C. Van, & John, M. W. J. (2012). Prinsip-Prinsip Manajemen Keuangan (Edisi 13) (Edisi 13). Salemba Empat.
Hutabarat, A. C. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. ., 1–13.
Jihadi, M., Vilantika, E., Hashemi, S. M., Arifin, Z., Bachtiar, Y., & Sholichah, F. (2021). The Effect of Liquidity, Leverage, and Profitability on Firm Value: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 423–431. https://doi.org/10.13106/jafeb.2021.vol8.no3.0423
Kasmir. (2019). Analisis Laporan Keuangan (Pertama. C). PT Raja Grafindo Persada.
Korompis, K., & Wirajaya, I. G. A. (2017). Pengaruh Kinerja Keuangan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 21(1), 1–28.
Laksmi, A. A. S. D., & Wirawati, N. G. P. (2022). Profitabilitas, Good Corporate Governance, Pengungkapan Corporate social responsibility dan Nilai Perusahaan. E-Jurnal Akuntansi, 32(4), 1046–1056.
https://doi.org/https://doi.org/10.24843/EJA.2022.v32.i04.p16
Markonah, M., Salim, A., & Franciska, J. (2020). Effect of profitability, leverage, and liquidity to the firm value. Dinasti International Journal of Economics, Finance & Accounting, 1(1), 83–94.
https://doi.org/https://doi.org/10.38035/dijefa.v1i1.225
Nila, L., & Suryanawa, I. K. (2018). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi. E-Jurnal Akuntansi, 23(3), 2145–2174.
https://doi.org/https://doi.org/10.24843/EJA.2018.v23.i03.p20
Nuswandari, C., Sunarto, S., Jannah, A., & Ikromudin, I. (2019). Corporate Social Responsibility Moderated the Effect of Liquidity and Profitability on the Firm Value. International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018), 87–90.
Riyanto, B. (2001). Dasar-Dasar Pembelanjaan Perusahaan (Edisi 4). BPFE.
Rosa, B. A. (2014). Pengaruh Likuiditas dan Profitabilitas Terhadap Return Saham Bank Yang Terdaftar di BEI.
Sari, I. A. G. D. M., & Sedana, I. B. P. (2020). Profitability and liquidity on firm value and capital structure as intervening variable. International Research Journal of Management, IT and Social Sciences, 7(1), 116–127.
https://doi.org/https://doi.org/10.21744/irjmis.v7n1.828
Setiawati, L. W., & Lim, M. (2018). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Pengungkapan Sosial Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015. Jurnal Akuntansi, 12(1), 29–57.
https://doi.org/https://doi.org/10.25170/jara.v12i1.57
Sopian, A., Mulya, H., & Mulya, H. (2018). The Impact of Corporate Social Responsibility Disclosure on Firm Value. International Journal of Scientific Research and Management, 6(11), 813–823.
Supeno, A., Ali, H., & Priyati, R. Y. (2022). Effect of Profitability and Liquidity on Capital Structure and Value of Plantation Companies in Indonesia. Dinasti International Journal of Economics, Finance & Accounting, 2(6), 621–636.
Suryawan, I., & Wirajaya, I. G. A. (2017). Pengaruh current ratio, debt to equity ratio dan return on assets pada harga saham. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1317–1345.
https://doi.org/https://doi.org/10.24843/EJA.2017.v21.i02.p17
Susanti, G., & Budiasih, I. (2019). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan. E-Jurnal Akuntansi, 28(3), 1767–1782.
https://doi.org/https://doi.org/10.24843/EJA.2019.v28.i03.p09
Widajantie, T. D. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Pengungkapan CSR terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2019). E-Bisnis: Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 103–112.
https://doi.org/https://doi.org/10.51903/e-bisnis.v14i1.374
Published
2024-09-03
How to Cite
DEWI, Komang Tika; BUDIASIH, I Gusti Ayu Nyoman.
Pengungkapan Corporate Social Responsibility, Profitabilitas, Likuiditas, dan Nilai Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 7, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/100326>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i07.p19.
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