Ananda, Aulia Nur Afni (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN TERHADAP VOLATILITAS HARGA SAHAM BANK DENGAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Pada Bank Konvensional Yang Terdaftar di BEI Periode 2021-2024). Skripsi thesis, Universitas BPD.
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Abstract
This study aims to analyze the effect of Corporate Social Responsibility (CSR) on stock price volatility with tax as a moderating variable. This research employs a quantitative method using secondary data obtained from annual reports, sustainability reports, and stock price reports. The population consists of 43 conventional banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A total of 84 company-year observations were selected using purposive sampling. The data analysis techniques used in this study include descriptive statistical analysis, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS version 27. The results show that Corporate Social Responsibility (CSR) has a significant negative effect on stock price volatility. Furthermore, tax moderates the relationship between Corporate Social Responsibility (CSR) and stock price volatility in conventional banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility terhadap volatilitas harga saham dengan pajak sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan harga saham. Jumlah populasi pada penelitian ini adalah 43 perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia pada periode 2021-2024. Sampel penelitian ini sebanyak 84 perusahaan yang diperoleh melalui metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan Moderated Regression Analysis dengan program SPSS 27. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh negatif signifikan terhadap volatilitas harga saham. Pajak memoderasi pengaruh Corporate Social Responsibility (CSR) terhadap volatilitas harga saham pada perusahaan perbankan konvensional yang terdaftar di BEI tahun 2021-2024. Kata kunci: Volatilitas harga Saham, Corporate Social Responsibility, Pajak |
| Uncontrolled Keywords: | Stock Price Volatility, Corporate Social Responsibility, Tax. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 17 Oct 2025 06:30 |
| Last Modified: | 17 Oct 2025 06:30 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2829 |
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