PENGARUH KEPEMILIKAN PERUSAHAAN DANPENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILIYTERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
Tanggal Upload: 30/05/2025
Penulis / NIM:
ERIKA DEWI PAWESTI / E1118037
Program Studi:
S1 Akuntansi
Kata Kunci:
corporate ownership, CSR, corporatevalue
Abstrak:
This study aims to find and analyze the effect of company ownership (X1) and Corporate Social Responsibility disclosure (X2) on company value (Y) in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. It applies a descriptive quantitative causality research method, using secondary data. The population is an annual report of manufacturing companies of the food and beverage subsector industry with a sampling technique using purposive sampling with the number of samples netted, namely 16 companies with 3 years of observation. The results show that corporate ownership and CSR disclosure simultaneously positively and significantly affect the company value with a contribution value (R2) of 28.60%. The remaining 71.40% is affected by other variables unstudied such as profitability and leverage. The extent of the correlation of 53.50% shows the relationship between variables, which is Quite Strong. Partially, Corporate ownership (X1) consisting of institutional ownership and managerial ownership positively and significantly affects the company value at 0.314 and 0.413 units, respectively, CSR disclosure partially, positively, and significantly affects the company value at 49.342 units.