Sinergi Kinerja Keuangan dan Nilai Perusahaan Melalui CSR Pada Perusahaan Pertambangan, Energi, Migas

Wibowo, Yohanna Enda (2024) Sinergi Kinerja Keuangan dan Nilai Perusahaan Melalui CSR Pada Perusahaan Pertambangan, Energi, Migas. Other thesis, STIE Bank BPD Jateng.

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Abstract

Environmental issues are one of the crucial issues in Indonesia, including hazardous waste pollution. The main objective of this study is to examine the mediating role of Corporate Social Responsibility (CSR) in the relationship between financial performance and firm value in the Mining, Energy, Oil and Gas (PEM) company sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This study uses secondary data obtained from annual reports and corporate sustainability reports with the independent variable of financial performance (Return on Assets/ROA), the dependent variable of firm value (Tobin's Q), and the mediating variable of CSR. Companies implement CSR to gain social legitimacy from society as well as to signal that the company is committed to quality and sustainability. ROA is a signal in showing the company's financial condition. This study uses quantitative methods, using SmartPLS as an analytical tool. The results show that financial performance has a positive and significant impact on firm value. In addition, this study also revealed that financial performance also has a positive, albeit insignificant influence on CSR. While CSR is found to have a positive and significant influence on firm value, it is not able to mediate the relationship between financial performance and firm value.

Item Type: Thesis (Other)
Uncontrolled Keywords: Kinerja keuangan, nilai perusahaan, CSR, industri PEM
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 04 Sep 2024 02:45
Last Modified: 04 Sep 2024 02:45
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/2082

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