SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2010

Ukuran Huruf:  Kecil  Sedang  Besar

Influence of Finance Performance to Company Value Through Expression of Corporate Social Responsibility At Company Which Listing In BEI Period 2007

Dwi Sulistyorini

Abstrak


ABSTRACTION

 

Sulistyorini, Dwi. 2010. Influence of Finance Performance to Company Value Through Expression of Corporate Social Responsibility At Company Which Listing In BEI Period 2007. Skripsi,Majors Accountancy Faculty Of Economics State University of Malang. Counsellor I: Yuli Widi Astuti, S.E, M.Si. Ak.  Counsellor  II: Triadi Agung, S.E, M.Si. Ak.

 

Key Words: Finance Performance, Company Value, and Corporate Social Responsibility (CSR).

Company need information in business, information represent elementary requirement to all investor candidate and investor for decision making. Existence of complete information, accurate and also on schedule enable investor to do rationally. The information in the form of financial statement ( balance report, balance, cash flow statement, note of financial statement) and also other supporter report like result of monetary ratio analysis, company share data, social responsibility report of company referred  by Corporate Social Responsibility representing execution of Code of No.23 year 1997 about management of Code and environment of No.40 year 2007 about limited liability which included in section 74 and section 66. Target of this research to explain: (1). influence of finance performance to company value, ( 2) influence of CSR to company value, (3) influence of finance performance to company value through Corporate Social Responsibility.

This research represent one of the type of research of clarification (eksplanatory). Research use 78 company which is listing in BEI before year 2007 as hypothesis sampel is to use examination of band analysis ( analysis path) to find influence of interaction from between variable. Variable of Dependen is Value company measured to use Tobins'Q. Independent Variable is Monetary Performance which measured use Return On Assets while expression of CSR with expression item relate at instrument used by Sembiring (2005) which consist of 78 expression item. Proven Return On Assets have an in with company value which enlist [in] Effect Exchange of Jakarta with storey;level of signifikansi equal to 0,028, Level Of Corporate Social Responsibility (X2) which directly have an effect on Value Company (Y) is 0,087 or 8,7%, monetary performance (X2) influencing company value (Y) through CSR is 0,0339 or 0,33 %, storey;level of signifikansi the overall of equal to 0,017 for monetary performance to company value through smaller CSR than storey; level of signifikansi ROA before passing CSR, hence variable of CSR assessed by indigent become link variable between ROA and of Tobins Q.

Result of marked that 1. ROA have an effect on direct to value of company ,2. CSR have an effect on direct to company value 3. ROA to company value through CSR have an effect on indirectly. Pursuant to research, suggestion to research hereinafter can use doubled regresi, using other performance proksi, for example ROE, PBV, or leverage. Proksi GCG can use board of comisioner size measure, independent commissary, audit committee, or other criterion.