Hertaputri, Kautsarrany Hilwa (2026) PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOSIAL RESPONBILITY (CSR) SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024). Skripsi thesis, Universitas BPD.
![[img]](http://eprints.stiebankbpdjateng.ac.id/style/images/fileicons/text.png) |
Text
Daftar Pustaka_Kautsarrany Hilwa_12221748.pdf Download (290kB) |
|
Text
Bab 1-3 Kautsarrany Hilwa_12221748.pdf Download (1MB) |
Abstract
The increase in firm value amid competition in the textile and garment industry during the post- pandemic period is characterized by fluctuations in stock price and growing demands for corporate social transparency. In addition, differences in investor perceptions of company performance indicate that both financial and non-financial aspects, such as profitability and corporate social responsibility disclosure, are increasingly considered in assessing firm value. This study examines the effect of Return On Asset (ROA) and Net Profit Margin (NPM) on Firm Value, with Corporate Social Responsibility (CSR) as a mediating variable. The research population consists of textile and garment companies listed on the Indonesia Stock Exchange during the 2022–2024 period, selected using purposive sampling with a total of 30 observations, and analyzed using multiple linear regression and the Sobel test. The results show that ROA and NPM have a positive effect on CSR. Furthermore, ROA, NPM, and CSR have a positive effect on Firm Value. In addition, CSR is only able to mediate the effect of NPM on Firm Value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Peningkatan nilai perusahaan di tengah persaingan industri tekstil dan garmen pada periode pasca pandemi ditandai dengan fluktuasi harga saham dan meningkatnya tuntutan transparansi sosial perusahaan. Selain itu, perbedaan persepsi investor terhadap kinerja perusahaan menunjukkan bahwa aspek keuangan dan non-keuangan, seperti profitabilitas dan pengungkapan tanggung jawab sosial, menjadi faktor yang semakin diperhatikan dalam penilaian nilai perusahaan. Penelitian ini menguji pengaruh Return On Asset (ROA) dan Net Profit Margin (NPM) terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) sebagai variabel mediasi. Populasi penelitian adalah perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024, dengan teknik purposive sampling dan jumlah sampel sebanyak 39 observasi, serta dianalisis menggunakan regresi linier berganda dan uji Sobel. Hasil penelitian menunjukkan bahwa ROA dan NPM berpengaruh positif terhadap CSR. Kemudian ROA, NPM, dan CSR berpengaruh positif terhadap Nilai Perusahaan. Selain itu, CSR hanya mampu memediasi NPM terhadap Nilai Perusahaan. |
| Uncontrolled Keywords: | Return On Asset, net profit margin, corporate social responsibility, firm value. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 18 Mar 2026 04:27 |
| Last Modified: | 18 Mar 2026 04:27 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3114 |
Actions (login required)
 |
View Item |
