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PENGARUH CSR, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI NATALIA, YOHANA FRANSISKA; RACHMAWATI, TITIEK; RAHMIYATI, NEKKY
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.746

Abstract

The research objectives to be achieved in accordance with the problem formulation described above are to analyze: (1) The influence of corporate social responsibility on company value in plantation sector companies listed on the BEI in 2019 - 2021. (2) The influence of profitability on company value in plantation sector companies listed on the BEI in 2019 – 2021. (3) The effect of company size on company value in plantation sector companies listed on the BEI in 2019 – 2021. (4) What are corporate social responsibility, profitability and company size together? – the same has a significant effect on the company value of plantation sector companies listed on the IDX in 2019 – 2021. The population used in this research consists of 24 plantation sector companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Purposive sampling technique was used in sampling, so that 10 plantation sector companies were obtained. The analysis technique used in this research is multiple linear regression to test the hypothesis. The results of the analysis findings conclude that 1) partially corporate social responsibility has a positive effect on company value; 2) partially profitability has a positive effect on company value; 3) partially company size has a positive effect on company value; 4) simultaneously has a positive effect on company value
ANALISIS PENGARUH AKUNTANSI KEBERLANJUTAN TERHADAP KINERJA KEUANGAN DI PERUSAHAAN YANG TERDAFTAR PADA IDX 30 BURSA EFEK INDONESIA KOTIMAH, KUSNUL; HATUMENA, GRACE LORDITA; NATALIA, YOHANA FRANSISKA; PANDIN, MARIA YOVITA R.
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.742

Abstract

The aim of this research is to determine the effect of sustainability accounting on financial performance in companies listed on the Indonesia Stock Exchange. The object of this research is the IDX 30 company on the Indonesian Stock Exchange in 2021-2022. The type of research used is quantitative descriptive research. The data used uses secondary data, so the data collection technique used by researchers is by searching, studying and analyzing company documents or data. The data obtained is in the form of soft copies of annual financial reports and also sustainability reporting reports obtained from the official websites of registered companies. on the Indonesian Stock Exchange. The data analysis method in this research uses hypothesis data testing in the form of SPSS (Statistical Package For The Social Sciences) with a descriptive statistical test approach, classical assumptions, and multiple linear regression analysis. The research results obtained are that accounting accounting as measured by three aspects, namely economic, environmental and social, does not have a significant positive effect on financial performance as measured by Return on Assets