PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEl) PERIODE 2015-2019
Keywords:
return on assets, economic value added, non performing loans, corporate social responsibility, company valueAbstract
This year the whole world is facing the COVID-19 pandemic, which has an impact on all companies, one of which is banking companies in Indonesia. During this pandemic, companies experienced a decline in their financial performance. However, Prior to the COVID-19 pandemic, the financial performance of banking companies in Indonesia experienced an increase. This study aims to analyze the effect of financial performance and Corporate Social Responsibility on firm value. The sample in this study was selected using a purposive sampling method so that there are 34 banking companies listed on the Indonesia Stock Exchange (IDX) used in this study. The variables used in this study are Return on Assets. Economic Value Added, Non-performing Loans, and Corporate Social Responsibility. The results in this study indicate that Economic Value added and Corporate Social Responsibility have positive and negative effects, while Return on Assets and Non-Performing Loans have no effect on Firm Value.
References
Brigham, Eugene.F & Houston, J. . (2014). Essentials of Financial Management (2nd edition, p.184).
Fahmi, I. (2012). Pengantar Manajemen Keuangan (first edition).
Feng, M., & Glenn Kreuze, J. (2017). American Journal of Business Corporate Social Responsibility and Firm Financial Performance: Comparison Analyses across Industries and CSR Categories Article information. American Journal of Business, 32(3–4), 106–133. https://doi.org/10.1108/AJB-05-2016-0015
Harmono. (2009). Analisis Laporan Keuangan (10th Edition).
Jitmaneeroj, B. (2018). A latent variable analysis of corporate social responsibility and firm value.
Managerial Finance, 44(4), 478–494. https://doi.org/10.1108/MF-08-2017-0303
Mardiyanto. (2013). Pengantar Manajemen Keuangan.
Mudjijah, S., Khalid, Z., & Astuti, D. A. S. (2019). Pengaruh Kinerja Keuangan dan Struktur Modal Terhadap Nilai Perusahaan yang Dimoderasi Variabel Ukuran Perusahaan. Jurnal Akuntansi Dan Keuangan, 8(1), 2252–7141. https://doi.org/10.1017/CBO9781107415324.004
Pertiwi, S. R., & Prihandini, W. (2020). Gender Diversity As The Moderating Effect On Tax Avoidance, Economic Value Added, And Firm value: A Study Of Companies Listed On Indonesia Stock Exchange 2015-2019. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(2), 343–353.
Sunaryo. (2015). Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) dalam berbagai perspektif kajian. Aura Publishing. http://www.jurnal.uinbanten.ac.id/index.php/bs/article/view/2533
Wahyuni, S. (2016). Qualitative Research Method: Theory and Practice. In Jakarta: Salemba Empat (p. 292).
Warti, R. L. (2017). Pengaruh kinerja keuangan dan csr terhadap nilai perusahaan pada perusahaan perbankan yg terdaftar di BEI periode 2014-2015.
Widarjono, A. (2009). Ekonometrika Pengantar dan Aplikasinya. http://journal.stainkudus.ac.id/index.php/equilibrium/article/view/1268/1127
Yanindha Sari, P., & Priantinah, D. (2018). Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015 the Effect of Financial Performance and Corporate Social Responsibility (Csr) on Company Value. Jurnal Nominal, 7(2), 111–125.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Journal of Accounting, Management and Islamic Economics
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract Views: 7
| 
File Downloads: 8
