PENGARUH ROE, DER, DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI TAMBAH PASAR

REINA AYANG, . (2020) PENGARUH ROE, DER, DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI TAMBAH PASAR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (1MB)
	Text BAB 1.pdf Download (336kB)
	Text BAB 2.pdf Restricted to Registered users only Download (554kB) | Request a copy
	Text BAB 3.pdf Restricted to Registered users only Download (370kB) | Request a copy
	Text BAB 4.pdf Restricted to Registered users only Download (476kB) | Request a copy
	Text BAB 5.pdf Restricted to Registered users only Download (193kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (259kB)
	Text LAMPIRAN.pdf Restricted to Registered users only Download (2MB) | Request a copy

Abstract

Penelitian ini dilakukan untuk menguji dan memberikan bukti empiris pengaruh ROE, DER, dan tanggung jawab sosial perusahaan terhadap nilai tambah pasar. Penelitian ini menggunakan data sekunder dengan objek penelitian perusahaan subsektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016 – 2018. Menggunakan sampel bertujuan, 89 sampel terpilih dan diolah dengan analisis regresi linier berganda menggunakan program aplikasi EViews 10. Hasil penelitian ini menunjukkan bahwa ROE berpengaruh positif signifikan terhadap nilai tambah pasar, DER berpengaruh negatif signifikan terhadap nilai tambah pasar, dan tanggung jawab sosial perusahaan tidak berpengaruh terhadap nilai tambah pasar. Hal ini menunjukkan bahwa investor masih melihat laba perusahaan dalam keputusan berinvestasi, tingkat hutang perusahaan masih dijadikan pertimbangan bagi investor dalam keputusan investasi, serta kegiatan tanggung jawab sosial perusahaan dan pelaporannya bukan merupakan hal yang penting bagi investor dalam menentukan keputusan investasi karena masih bersifat sukarela. This research was conducted to examine and provide empirical evidence about the effect of ROE, DER, and corporate social responsibility on market value added. This research uses secondary data with the object of research subsector property and real estate industry companies listed on the Indonesia Stock Exchange (IDX) during period 2016 – 2018. Through purposive sampling, 89 samples were selected and processed by multiple linear regression analysis using the EViews 10 application program. The result of this research shows that ROE has a significant positive effect on market value added, DER has a significant negative effect on market value added, and corporate social responsibility has no effect on market value added. This research shows that investor still seeing company’s profit for investment decisions, debt level of the company still considered by investor for investment decisions, also corporate social responsibility activities and reporting are not important matters for investor in making investment decisions because it is still voluntary.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Etty Gurendrawati, S.E., M.Si.Ak ; 2). Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5461 not found.
Date Deposited:	03 Sep 2020 15:21
Last Modified:	03 Sep 2020 15:21
URI:	http://repository.unj.ac.id/id/eprint/9290

Actions (login required)

View Item