This study aims to determine and analyze the effect of Corporate Social Responsibility, Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER) on Firm Value (PBV) for the 2018-2021 period. The population in this study were 47 companies in the large trading subsector for the 2018-2021 period. Based on the sampling technique using purposive sampling, 12 companies met the criteria. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analysis technique used is simple linear regression analysis. The type of research used is quantitative. The program used for data processing is SPSS version 23. The results of this study indicate that: Corporate Social Responsibility has an effect on firm value (PBV), Return on Assets (ROA) has an effect on firm value (PBV),Current Ratio (CR) has an effect on firm value (PBV), Debt to Equity Ratio (DER) has an effect on firm value (PBV).
本研究旨在确定和分析2018-2021年期间企业社会责任、资产收益率(ROA)、流动比率(CR)、负债权益比(DER)对企业价值(PBV)的影响。本研究中的人口是2018-2021年期间大型贸易子行业的47家公司。采用有目的抽样的抽样技术，有12家公司符合标准。数据收集技术使用印度尼西亚证券交易所官方网站(www.idx.co.id)上发布的财务报告中的文件。使用的数据分析技术是简单的线性回归分析。所使用的研究类型是定量的。用于数据处理的程序是SPSS version 23。研究结果表明:企业社会责任对企业价值(PBV)有影响，资产收益率(ROA)对企业价值(PBV)有影响，流动比率(CR)对企业价值(PBV)有影响，资产负债率(DER)对企业价值(PBV)有影响。
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY , RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN (PBV) ( Studi Empiris Pada Perusahaan Sub Sektor Perdagangan Besar Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)","authors":"Heni Yusnita","doi":"10.35137/jabk.v10i1.877","DOIUrl":"https://doi.org/10.35137/jabk.v10i1.877","url":null,"abstract":"This study aims to determine and analyze the effect of Corporate Social Responsibility, Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER) on Firm Value (PBV) for the 2018-2021 period. The population in this study were 47 companies in the large trading subsector for the 2018-2021 period. Based on the sampling technique using purposive sampling, 12 companies met the criteria. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analysis technique used is simple linear regression analysis. The type of research used is quantitative. The program used for data processing is SPSS version 23. The results of this study indicate that: Corporate Social Responsibility has an effect on firm value (PBV), Return on Assets (ROA) has an effect on firm value (PBV),Current Ratio (CR) has an effect on firm value (PBV), Debt to Equity Ratio (DER) has an effect on firm value (PBV).","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134999443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of Corporate Social Responsibility and Good Corporate Governance on Company Performance in Food and Beverage Manufacturing Companies Listed on the IDX for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 48 data. The results of the study show that Corporate Social Responsibility (CSR) influences company performance. Good Corporate Governance (GCG) has no effect on company performance. Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an influence on company performance
{"title":"Pengaruh Corporate Social Responsibility dan Mekanisme Good Corporate Governance Terhadap Kinerja Perusahaan","authors":"Dhistianti Mei Rahmawantari","doi":"10.35137/jabk.v10i1.876","DOIUrl":"https://doi.org/10.35137/jabk.v10i1.876","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility and Good Corporate Governance on Company Performance in Food and Beverage Manufacturing Companies Listed on the IDX for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 48 data. The results of the study show that Corporate Social Responsibility (CSR) influences company performance. Good Corporate Governance (GCG) has no effect on company performance. Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an influence on company performance","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134999442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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