Pengaruh corporate social responsibility dan financial performance terhadap nilai perusahaan dimoderasi dengan kualitas audit
Info Katalog
File Repositori
Pembimbing 3 : Andi Muhammad Dirgahayu
Subyek : Social responsibility of business;Quality control--Auditing
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Sekar Mayangsari
Pembimbing 2 : Sihar Tambun
Kata Kunci : firm value; corporate social responsibility; financial performance; audit quality; infrastructure.
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012101070_Halaman-Judul.pdf | 9 | |
| 2. | 2025_TS_MAK_123012101070_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012101070_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012101070_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012101070_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_TS_MAK_123012101070_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012101070_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012101070_Bab-1.pdf | 10 | |
| 9. | 2025_TS_MAK_123012101070_Bab-2.pdf | 44 |
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| 10. | 2025_TS_MAK_123012101070_Bab-3.pdf | 12 |
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| 11. | 2025_TS_MAK_123012101070_Bab-4.pdf | 19 |
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| 12. | 2025_TS_MAK_123012101070_Bab-5.pdf | 5 | |
| 13. | 2025_TS_MAK_123012101070_Daftar-Pustaka.pdf | 4 | |
| 14. | 2025_TS_MAK_123012101070_Lampiran.pdf | 2 |
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P Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility (csr) dan kinerja keuangan terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi. objek penelitian adalah perusahaan sektor infrastruktur yang terdaftar di bursa efek indonesia (bei) pada periode 2019–2024. metode penelitian yang digunakan adalah analisis regresi data panel dengan pendekatan kuantitatif. nilai perusahaan diukur menggunakan rasio price to book value (pbv), csr diukur berdasarkan indeks pengungkapan gri-g4, kinerja keuangan diukur dengan return on assets (roa), dan kualitas audit diukur dengan audit quality measurement score (aqms). hasil penelitian menunjukkan bahwa csr dan kinerja keuangan berpengaruh positif terhadap nilai perusahaan. selain itu, kualitas audit terbukti memperkuat hubungan antara csr dan kinerja keuangan terhadap nilai perusahaan. temuan ini mendukung pentingnya praktik csr yang transparan, pencapaian kinerja keuangan yang sehat, dan pelaksanaan audit yang berkualitas dalam meningkatkan nilai perusahaan, khususnya di sektor infrastruktur.
T This study aims to examine the effect of corporate social responsibility (csr) and financial performance on firm value, with audit quality as a moderating variable. the research object consists of infrastructure sector companies listed on the indonesia stock exchange (idx) during the period 2019–2024. the research method uses panel data regression analysis with a quantitative approach. firm value is measured using the price to book value (pbv) ratio, csr is assessed based on the gri-g4 disclosure index, financial performance is measured by return on assets (roa), and audit quality is measured using the audit quality measurement score (aqms). the results show that both csr and financial performance have a positive effect on firm value. furthermore, audit quality significantly strengthens the relationship between csr and financial performance toward firm value. these findings support the importance of transparent csr practices, strong financial performance, and high-quality audits in enhancing firm value, particularly within the infrastructure sector.
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