PUTRI, GHEA AGATHA IFTITAHI (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DANKINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, UPN "VETERAN" JATIM.
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Abstract
Globalization is marked by the many businesses that begin to develop their businesses with various advantages. Companies generally have a long-term goal by increasing the firm value. This research aims to examine and analyze the effect of Corporate Social Responsibility and Intellectual Capital disclosure consisting of human capital, structural capital, and physical capital as well as environmental performance as a moderating variable on the value of the company category of Indonesia's Most Admired Companies in the 2016-2018 period. This research uses quantitative research. The sampling technique uses purposive sampling. The data used in this research were obtained from financial statements and annual reports of companies included in the category of Indonesia's Most Admired Companies listed on the IDX and following the PROPER by obtaining a Blue rating and reporting in Rupiah. Analysis of the data used is SmartPLS 3.0. The results show that companies must be able to inform economic, social and environmental aspects in increasing company value. Competent Human Resources and harmonious relationships with business partners can also help companies in increasing firm value even though the operational systems and technology provided are inadequate. High or low environmental performance with the PROPER award obtained does not guarantee companies to consistently run environmental performance well, because basically the social responsibility undertaken by the company has helped the company in increasing the firm value. Keywords: corporate social responsibility, intellectual capital, environmental performance, firm value
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Budiyono Budiyono | ||||||||
| Date Deposited: | 10 Jan 2022 06:52 | ||||||||
| Last Modified: | 10 Jan 2022 06:52 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/3813 |
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