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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal ULTIMA Accounting Jurnal Muara Ilmu Ekonomi dan Bisnis Proceeding National Conference Business, Management, and Accounting (NCBMA) Klabat Accounting Review Proceeding of International Conference on Entrepreneurship (IConEnt)
Jaunanda, Meiliana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE IMPACT OF CSR TOWARDS FIRM VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLE (Empirical Study of Companies Listed in LQ45 of IDX for the period 2017-2019) Jaunanda, Meiliana; Jonathan, Bryan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This research was conducted to (1) Analyze the impact of CSR towards Return on Assets; (2) Analyze the impact of CSR towards Price-to-Book Value; (3) Analyze the impact of Return on Assets to Price-to-Book Value; (4) Analyze the impact of CSR towards Price-to-Book Value with Return on Assets as intervening variable. The independent variable CSR is divided into 6 categories which include CSR Economy, CSR Environment, CSR Employee Practices, CSR Human Resources, CSR Community, and CSR Product Responsibility. The populations in this study are the companies in the LQ45 Index listed on the Indonesian Stock Exchange between 2019-2021. Purposive sampling was used with a total sample of 31 companies which have published financial reports and sustainability reports in all years of 2019-2021. Data were analyzed using multiple linear regression method. The results showed that (1) CSR Employee Practices has a negative significant impact on Return on Assets, and CSR Product Responsibility has positive significant impact on Return on Assets; (2) CSR Employee Practices has a negative significant impact on Price-to-Book Value, CSR Human Rights has a positive significant impact on Price-to-Book Value, and CSR Product Responsibility has positive significant impact on Price-to-Book Value; (3) Return on Assets have a positive and significant impact towards Price-to-Book Value; (4) CSR Product Responsibility has positive significant impact on Price-to-Book Value, Return on Assets have a positive significant impact towards Price-to-Book Value.
ANALISIS FINANCIAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN KEBIJAKAN DIVIDEN: Bahasa Indonesia Jaunanda, Meiliana; Cunny, Ivana
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2050

Abstract

Abstract - This study discusses to insight investors and companies on how to assess the company's prospects for the longterm in terms of section liquidity, profitability, leverage and dividend policy on firm value.. The financial ratios used in the study include Current Ratio, Return on Assets, and Debt to Equity Ratio. Firm value is proxied by Tobin's Q, and the moderating variable, namely Dividend Policy, is proxied by Dividend Payout Ratio. This research uses manufacturing companies that distribute positive dividends listed on the IDX during the 2017-2019 period and data obtained from S&P Capital IQ. There are 58 companies sampled in the study. The results obtained are (a) CR has no significant effect on Tobin's Q because the significant value is 0.206, (b) ROA and DER have a significant effect on Tobin's Q because the significance value of ROA and DER is 0.000, (c) DPR can moderate the relationship between CR and Tobin's Q because the significant value of DPR*CUR is 0.001, (d) DPR cannot moderate the relationship between ROA and Tobin's Q because the significant value of DPR*ROA is 0.351, (e) DPR can moderate the relationship between DER and Tobin's Q because the significant value of DPR*DER is 0.006. Keywords: Current Ratio; Debt to Equity Ratio; Dividend Payout Ratio; Firm Value; Return on Asset,
Co-Authors Agoes, Sukrisno Angelia, Frieska Cunny, Ivana Ferdinand, Ferry Gabrielle Angelica Beatrice Inzen Gracia S Ugut Hulu, Edison Jonathan, Bryan Roy Sembel Safira, Dea Natalia Silaban, Daniel