Pengaruh Profitabilitas, Corporate Social Responsibility dan Kinerja Lingkungan Terhadap Nilai Perusahaan

Azahra, Raudhatul (2025) Pengaruh Profitabilitas, Corporate Social Responsibility dan Kinerja Lingkungan Terhadap Nilai Perusahaan. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and environmental performance on firm value in the food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research background is based on the inconsistency of previous findings regarding the relationship between these three variables and firm value, particularly in a subsector that is highly sensitive to public perception. This research is quantitative in nature. The population includes all food and beverage subsector companies listed on the IDX. A purposive sampling technique was employed to obtain 29 companies over 3 years of observation, resulting in 87 observations. Secondary data were collected from annual reports and sustainability reports. Data were analyzed using multiple linear regression with the assistance of SPSS version 27. The results show that profitability has a significant effect on firm value. Meanwhile, CSR and environmental performance have no significant effect on firm value. These findings indicate that the increase in firm value within the food and beverage subsector is more strongly driven by financial performance rather than non-financial factors such as CSR and environmental performance.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSulistyowati, ErnaNIP196702041992032001ernas.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: Zahra Raudhatul Azahra
Date Deposited: 22 Sep 2025 06:41
Last Modified: 22 Sep 2025 06:41
URI: https://repository.upnjatim.ac.id/id/eprint/44214

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