Pengaruh Corporate Social responsibility (CSR) Dan Kinerja Lingkungan Terhadap Nilai Perusahaan

Larasati, Risti Dinar (2025) Pengaruh Corporate Social responsibility (CSR) Dan Kinerja Lingkungan Terhadap Nilai Perusahaan. Undergraduate thesis, UPN "VETERAN" JAWA TIMUR.

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Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) and environmental performance on firm value. The population consists of 162 energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research sample amounted to 13 companies, so that the total sample was 39 which were found using purposive sampling technique. Research using a quantitative approach. The measurement indicator of the firm value variable used in the study is the Tobins'Q ratio. Measurement of Corporate Social Responsibility (CSR) variables based on the Global Reporting Initiative (GRI) Standard 2021 disclosure index. Environmental performance variable measurement indicators use an assessment of the PROPER rating. The results prove that Corporate Social responsibility (CSR) has an effect on firm value, but environmental performance has no effect on firm value. Keyword: Corporate Social Responsibility, Environmental Performance, Firm Value

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSukiswo, Wahyu Helmy DimayantiNIDN0022099404wahyu.helmy.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Risti Dinar Larasati
Date Deposited: 23 Jun 2025 03:13
Last Modified: 23 Jun 2025 03:13
URI: https://repository.upnjatim.ac.id/id/eprint/39031

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