Nurfaizah, SIti and , Drs. Atwal Arifin, M.Si (2023) Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverage di Indonesia Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The purpose of this study was to test whether there is an effect of financial performance on firm value in food and beverage companies in Indonesia by involving the disclosure of Corporate Social Responsibility (CSR) as a moderating variable. The results shown by this research are expected to assist investors in making decisions when considering things to invest. The company's financial performance is one of the factors that is still a mainstay of investment considerations. Financial performance can be assessed by conducting fundamental analysis which will then be associated with its influence on firm value. Financial performance in this study is measured using financial ratios represented by 3 ratios namely CR (Current Ratio), ROE (Return On Equity), NPM (Net Profit Margin). This research is a quantitative study with secondary data, namely financial reports taken from the official website of the Indonesia Stock Exchange, Yahoo Finance and related companies. The sample used was food and beverage companies registered on the IDX for 2019-2021, selected using a purposive sampling technique so that out of 32 food and beverage companies listed on the IDX, 26 companies were obtained that met the criteria. The analytical method used to test the hypothesis is MRA (Moderate Regression Analysis). The partial test shows that a significant NPM value of less than 0.05 indicates an effect on firm value, while a significant CR and ROE value of more than 0.05 indicates no effect on firm value. The results of the moderation test show that the significant CR value that interacts with CSR disclosure and ROE that interacts with CSR disclosure is less than 0.05 indicating that CSR disclosure is able to moderate the effect of CR and ROE on firm value, while the significant value of NPM that interacts with CSR disclosure is more greater than 0.05. shows that CSR disclosure is not able to moderate the effect of NPM on firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | kinerja keuangan, nilai perusahaan, corporate social responsibility, current ratio, return on equity, net profit margin, price to book value, CR, ROE, NPM, CSR, PBV, food and beverage |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SITI NURFAIZAH |
| Date Deposited: | 23 Aug 2023 02:46 |
| Last Modified: | 23 Aug 2023 02:46 |
| URI: | http://eprints.ums.ac.id/id/eprint/116690 |
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