PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PT JAYA KONSTRUKSI MANGGALA PRATAMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

Riska Andriani, Jubi Jubi, Ady Inrawan, Christine Dewi Nainggolan
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引用次数: 1

Abstract

The Purpose of this research is to describe profitability, corporate social responsibility and firm value and to know influence of profitability and corporate social responsibility to firm value at PT Jaya Konstruksi Manggala Pratama, Tbk listed in Indonesia Stock Exchange. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The result of the research are 1. The average of profitability (return on assets) tends to increase, the average of corporate social responsibility (NH Approach) tends to increase, and the average of firm value (price to book value) tends to incrase. 2. The results of multiple linier regression is known that profitability has a negative effect, while corporate social responsibility has a positive effect on the firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between profitability and corporate social responsibility to firm value is very high and only a few are influenced by other variables not explained in this study. 4. The results of testing hypotheses can be concluded that profitability has a significant negative effect and corporate social responsibility has a significant positive effect on firm value.As for suggestions from this research are important for the company to maintain the stability of return on assets, NH Approach and price to book valueKeywords: Profitability, Corporate Social Responsibility, and Firm Value
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盈利能力和企业社会责任对印尼证券交易所注册的PT JAYA construction Tbk公司价值的影响
本研究旨在描述印尼上市公司PT Jaya Konstruksi Manggala Pratama的盈利能力、企业社会责任和企业价值,了解盈利能力和企业社会责任对企业价值的影响。本研究采用定性和定量描述性分析相结合的方法。数据收集使用的是文档。使用的分析技术有多元线性回归、相关系数、决定系数、F检验和t检验。研究结果如下:1。盈利能力(资产收益率)的平均值有增加的趋势,企业社会责任(NH法)的平均值有增加的趋势,企业价值(市净率)的平均值有增加的趋势。2. 多元线性回归的结果可知,盈利能力对企业价值有负向影响,而企业社会责任对企业价值有正向影响。3.通过相关系数和相关决定的分析结果可以得出,盈利能力和企业社会责任对企业价值的关系非常高,只有少数受到本研究未解释的其他变量的影响。4. 检验假设的结果可以得出盈利能力对企业价值有显著的负向影响,企业社会责任对企业价值有显著的正向影响。本研究提出的建议对于公司保持资产收益率的稳定有重要意义,NH方法和市净率。关键词:盈利能力,企业社会责任,企业价值
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