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All Journal Jurnal Akuntansi Indonesia SEGMEN Jurnal Manajemen dan Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) Efektor Jurnal Aplikasi Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Administrasi dan Manajemen Accounting Global Journal Jurnal Bina Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah ASET Journal of Servite JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Kepada Masyarakat Patikala Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Buletin Abdi Masyarakat (BAM) JISOS: Jurnal ilmu sosial Balance : Jurnal Akuntansi dan Manajemen Jurnal Publika Pengabdian Masyarakat Innovative: Journal Of Social Science Research Equivalent : Journal of Economic, Accounting and Management Prosiding Seminar Nasional Unimus E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Indonesia
Hetty Muniroh
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Pengaruh Profitabilitas, Ukuran Perusahaan, Corporate Social Responsibility (CSR), Dan Struktur Modal Terhadap Nilai Perusahaan Zulistari, Firdha; Muniroh, Hetty
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1330

Abstract

Penelitian ini dirancang guna menyelidiki dampak profitabilitas, ukuran perusahaan, corporate social responsibility (CSR), serta struktur modal terhadap nilai perusahaan pada entitas food and beverage yang tercatat di Bursa Efek Indonesia selama periode 2022 hingga 2024. Nilai perusahaan berfungsi sebagai indikator fundamental yang merefleksikan pandangan pasar mengenai performa dan potensi masa depan suatu perusahaan. Profitabilitas dievaluasi melalui Return on Assets (ROA), ukuran perusahaan diwakili oleh total aset, pengungkapan CSR dinilai berdasarkan data keberlanjutan dalam laporan tahunan, sementara struktur modal digambarkan dengan Debt to Equity Ratio (DER). Pendekatan kuantitatif diterapkan melalui teknik regresi linier berganda, dengan sampel berasal dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia, dipilih menggunakan metode purposive sampling. Temuan penelitian mengungkapkan bahwa secara individual, masing-masing variabel yaitu profitabilitas, ukuran perusahaan, CSR, dan struktur modal tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan. Sebaliknya, ketika diuji secara bersama-sama, keempat variabel tersebut memberikan kontribusi yang bermakna terhadap nilai perusahaan. Hal ini mengindikasikan bahwa walaupun setiap faktor secara terpisah belum cukup kuat untuk mempengaruhi penilaian pasar, interaksi antara kinerja keuangan, struktur permodalan, dan praktik sosial secara kolektif berkontribusi pada persepsi nilai perusahaan. Hasil ini dapat dijadikan acuan oleh pihak manajemen dan investor dalam menilai faktor-faktor penentu nilai perusahaan, serta memberikan panduan untuk kajian lanjutan di masa mendatang. Dengan demikian, penelitian ini menegaskan pentingnya pendekatan komprehensif dalam menilai nilai perusahaan serta memberikan kontribusi bagi pengembangan praktik manajemen perusahaan dan penelitian selanjutnya dibidang keuangan dan pasar modal.   This study was designed to investigate the impact of profitability, company size, corporate social responsibility (CSR), and capital structure on firm value in food and beverage companies listed on the Indonesia Stock Exchange during the period 2022 to 2024. Firm value serves as a fundamental indicator reflecting the market's view of a company's performance and future potential. Profitability is evaluated through Return on Assets (ROA), firm size is represented by total assets, CSR disclosure is assessed based on sustainability data in annual reports, and capital structure is depicted by the Debt to Equity Ratio (DER). A quantitative approach was applied using multiple linear regression techniques, with the sample drawn from non-financial companies listed on the Indonesia Stock Exchange, selected using a purposive sampling method. The research findings revealed that individually, each variable—profitability, firm size, CSR, and capital structure—did not significantly influence firm value. Conversely, when tested together, all four variables made a meaningful contribution to firm value. This indicates that although each factor alone is not strong enough to influence market valuation, the interaction between financial performance, capital structure, and social practices collectively contributes to the perception of firm value. These results can be used as a reference by management and investors in assessing the factors determining company value, as well as providing guidance for further studies in the future. Thus, this study emphasizes the importance of a comprehensive approach in assessing firm value and contributes to the development of corporate management practices as well as future research in the field of finance and capital markets.
Co-Authors Agus Widodo AGUS WIDODO Agus Widodo Ahmad Aviv Mahmudi Anisa Nur Khovivah Ari Puji Wicaksono Ayu Kumala Ayu Puji Hastuti Azizzah, Ayu Citra Setyowati Doni Setiawan Faddilah Nurhasanah Haryanto Hanantyo, Burhanuddin Hesti Dina Sulistyoningsih Illiyah Illiyah Illiyah, Illiyah Ilmiyati, Ismi Isna Zahrotul Laila Jumali, Ahmad Linda Safira Widyarti Muhammad Aziz Syaifuddin Muhammad Tahwin Nafisah, Sayyidati Neni Purwati Nikmah, Nihayatun Nur Latifah, Salma Nur Safitri Nurma Gupita Dewi Nurrohimah, Binti Permatasari, Dyah Ayu Dewi Rikah Rikah Riyan Andi Prasetyo Rukmana, Meilisa Salma Nur Latifah Siti Alliyah Sri Layla Wahyu Istanti Tutwuri Nur Hidayati winda apriliyani Wulan Suryandani Zahrotul Laila, Isna Zakky Wahyuddin Azizi Zulfa Al Aqsha An Najwa Zulistari, Firdha