Sevira, Mayang (2026) PENGARUH PENGUNGKAPAN CSR, KINERJA LINGKUNGAN, DAN BIAYA LINGKUNGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023). Skripsi thesis, Universitas BPD.
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Abstract
This study aims to examine the effect of Corporate Social Responsibility (CSR), environmental performance, and environmental costs on company value. The research subjects are companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This study uses a quantitative approach with secondary data obtained from annual reports. The sampling technique used purposive sampling, resulting in 32 companies with a total of 96 observations. CSR was measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI Standards, environmental performance was measured using the PROPER rating, environmental costs were measured by comparing the costs of environmental programs with net income after tax, and company value was measured using Price to Book Value (PBV). The analysis method used was multiple linear regression with the help of IBM SPSS software. The results showed that, partially, CSR and environmental performance did not have a significant effect on company value, while environmental costs did have an effect on company value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), kinerja lingkungan, dan biaya lingkungan terhadap nilai perusahaan. Objek penelitian adalah perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 32 perusahaan dengan total 96 data observasi. CSR diukur menggunakan Corporate Social Responsibility Disclosure Index (CSRDI) berdasarkan GRI Standards, kinerja lingkungan diukur menggunakan peringkat PROPER, biaya lingkungan diukur melalui perbandingan biaya program bina lingkungan dengan laba bersih setelah pajak, lalu untuk mengukur nilai perusahaan menggunakan Price to Book Value (PBV). Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan software IBM SPSS. Hasil penelitian menunjukkan bahwa secara parsial CSR, dan kinerja lingkungan, tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan biaya lingkungan berpengaruh terhadap nilai perusahaan. |
| Uncontrolled Keywords: | Corporate Sosial Responsibility, Environmental Performance, Environmental Cost, Firm Value |
| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 20 Mar 2026 09:00 |
| Last Modified: | 20 Mar 2026 09:00 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3153 |
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