Pengaruh Corporate Social Responsibility, Gross Profit Margin, Struktur Modal Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019

  • Nadia Z. Sitepu Universitas Prima Indonesia
  • Christine Ullysia Sinaga Universitas Prima Indonesia
  • Regina Aprilia Bancin Universitas Prima Indonesia
  • Mesrawati Mesrawati Universitas Prima Indonesia

Abstract

Indicators The Company's value may reflect the current state of the company from the expected future earnings. The purpose of the researchis to analyze whether  Corporate  Social Responsibility, Gross Profit Margin, Capital Structure and Financial Performance have an effect on the company's value indicators for manufacturing companies during 2017- 2019 listed in B EI. The samples are manufacturing companies listed on the Idx for 3 consecutive years, namely 2017-2019 which amounted to 95 companies with predetermined criteria. To complete this research, we use an application SPSS to view the final results. From the research that we have done,it can be seen the results of the test where Corporate Social Responsibility has no influence on the Company's Value, Gross Profit Margin influenceson the  Value  of  the  Company,  The  Capital  Structure has no influence on the Company's Value and Financial Performance that has an influence on the Company's Value.

 

Keywords: Corporate Social Responsibility, Gross Profit Margin, Capital Structure, Finacial Performance,Companies Value

References

Dedi, I., N. K. (2019). Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan. Jurnal Aktual STIE Trisna Negara, 7(1).
Dewi, Ayu S.M & Ary W. (2013). Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan pada Nilai Perusahaan. E- Jurnal Akuntansi, 4(2)
Effendi, V. N. (2019). Pengaruh Struktur Modal dan Profitabilitas Perusahaan terhadap Nilai Perusahaan(Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 -2016). Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI), 4(1)
Lesmana, T, Iskandar, Y., & Heliani, H. (2020). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Pada Perusahaan Rokok Yang Terdaftar Di BEI. Jurnal Proaksi, 7(2)
Ningsih, H., T., K. (2017). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Mutiara Akuntansi, 2(2)
Tjandrakirana, R & Meva., M. (2014). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen dan Bisnis Sriwijaya, 12(1)
Published
2021-12-11
Abstract viewed = 114 times
PDF downloaded = 105 times