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Journal : akuntansi'45

Nilai Perusahaan, Keputusan Pendanaan Dan Corporate Social Responsibility Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2021 Diana Karmila; Lidya Martha
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1838

Abstract

Study this aim for test the influence of funding decisions and Corporate Social Responsibility on value companies listed on the Indonesia Stock Exchange . Population study is whole companies listed on the IDX for the 2017-2021 period . Sample chosen use purposive sampling method with criteria sample is companies listed on the IDX in period 2017-2021. Company that owns report financial complete in period 2017-2021, which distributes decision funding in period 2017-2021 and obtained sample 45 companies . Data source is report financial annual taken company _ through the official website of the Indonesia Stock Exchange ( www.idx.co.id ). Testing use analysis panel data regression with tool help Eviews . funding decision be measured with using DER (Debt to Equity Ratio), meanwhile Corporate Social Responsibility be measured with (CSR) as well as Company value is measured with PBV (Price to Book Value). Research results show that funding decision variable influential positive and significant on firm value, meanwhile Corporate Social Responsibility influential negative and no significant to Company Value .
Co-Authors Afifah, Nabila Afriyeni, Afriyeni Aggraini, Meri Alhadi, M. Amanda, Putry Andre Nofrian Syaputra Anissa Retna Sari Asari, Widia Asma Lidya Badri, Juarsa Bambang Simbara Darma Riswan Dela Puspita Dewi, Aminar Sutra Dewi, Mike Kusuma Dewirahmadanirwati, Dewirahmadanirwati Diana Karmila Dinet Maini Dwi Putra Anugrah Ebin Franico Efrata, Irki Elsa Yuli Ratna Sari Fauziah Nur Afdella Fifi Armelia Gina Gina Gregori Prahasta Gulo, Willyams Putra Helia, Suhelmi Helmi Prilia Aldino Hidayat, Teguh Hidayati, Habibatul Ifdil Putra Ingat Budi Berkat Intan, Intan Permata Bunda Irdha Yusra Izati, Nurul Jumeidy, Reyhar Kevin kevin Kevin Kevin Kristian Zilliwu Lilis Marlina Liza Laroza Magdalena, Maria Mayliza, Riri Meisya, Fanny Melly Azahra Agustin Mesi Muraliza Mihardi Sanjaya Sukma Sari Mutia Prisilia Mutiara Juliandari Mutiara Sinta Natania, Olga Oki Nalia Fartika Olga Natania Pasaribu, Dina Rahmatika Br Patria Nagara Pernandes, Dodi Prahasta, Gregori Putri, Jeny Juliana Putri, Laura Sandila Raflis, Ratnawati Rahmizal, Maizul Rezki Pertiwi Rahmadhani Ria Murdani Rina, Kastu Rincel Dwi Rahayu Risky Jordan Rivandi, Muhammad Riza Miawan Putra Roni Ade Putra Salfitri Nadia Saputra, Peri Muslim Sari, Laynita Septiano, Renil Shyntia Melisa Putri Siska Mahalia Sogiroh, Nur Ukhti Sri Mardhatillah Sri Rahayu Sri Ratna Sumiati Sumiati Sumiati Sumiati Suryadi, Nanda Susanti, Febsri Syam, Firlin Tartila Tiyasya Putri Utari, Bilgi Widia Asari Yohan Fitriadi YULIA SYAFITRI Zulvia, Dewi Zusmawati Zusmawati