PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

FEBRIANTI, SALSABILLA (2026) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

Abstrak SALSABILLA FEBRIANTI. Pengaruh Corporate Social Responsibility Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. (Dibawah bimbingan Ibu Dr. Msy. Mikial, S.E., M.Si., Ak., CA., CSRS dan Ibu Pipit Fitri Rahayu, S.E., M.Si.) Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility dan Kinerja Keuangan terhadap Nilai Perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Corporate Social Responsibility diukur berdasarkan pengungkapan CSR, Kinerja Keuangan diproksikan dengan Return on Assets (ROA), sedangkan Nilai Perusahaan diproksikan dengan Tobin’s Q. Hipotesis penelitian menguji pengaruh Corporate Social Responsibility dan Kinerja Keuangan terhadap Nilai Perusahaan secara simultan dan parsial. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan periode 2020–2024. Populasi penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 14 perusahaan yang ditentukan menggunakan teknik purposive sampling, sehingga diperoleh 70 observasi. Analisis data dilakukan menggunakan regresi linear berganda dengan tingkat signifikansi 5% dan dengan menggunakan program IBM SPSS. Hasil penelitian menunjukkan bahwa secara simultan, Corporate Social Responsibility dan Kinerja Keuangan berpengaruh signifikan terhadap Nilai Perusahaan. Secara parsial, Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Nilai Perusahaan, sedangkan Kinerja Keuangan yang diproksikan dengan Return on Assets (ROA) juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Temuan ini menunjukkan bahwa peningkatan pengungkapan Corporate Social Responsibility dan Kinerja Keuangan dapat mendukung peningkatan Nilai Perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Kata kunci: Corporate Social Responsibility, Kinerja Keuangan, Nilai Perusahaan xii ABSTRACT SALSABILLA FEBRIANTI. The Effect of Corporate Social Responsibility and Financial Performance on Firm Value in Mining Sector Companies Listed on the Indonesia Stock Exchange. (Under the supervision of Dr. Msy. Mikial, S.E., M.Si., Ak., CA., CSRS and Pipit Fitri Rahayu, S.E., M.Si.) This study aims to analyze the effect of Corporate Social Responsibility and Financial Performance on Firm Value in mining sector companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility is measured based on CSR disclosure, Financial Performance is proxied by Return on Assets (ROA), while Firm Value is proxied by Tobin’s Q. The research hypotheses examine the simultaneous and partial effects of Corporate Social Responsibility and Financial Performance on Firm Value. This study employs a quantitative approach using secondary data obtained from the companies’ annual reports for the 2020–2024 period. The population consists of mining sector companies listed on the Indonesia Stock Exchange, with a sample of 14 companies selected using purposive sampling, resulting in 70 observations. The data were analyzed using multiple linear regression at a 5% significance level with the assistance of IBM SPSS. The results show that, simultaneously, Corporate Social Responsibility and Financial Performance have a significant effect on Firm Value. Partially, Corporate Social Responsibility has a positive and significant effect on Firm Value, while Financial Performance, as proxied by Return on Assets (ROA), also has a positive and significant effect on Firm Value. These findings indicate that increased CSR disclosure and improved Financial Performance can support an increase in Firm Value among mining sector companies listed on the Indonesia Stock Exchange. Keywords: Corporate Social Responsibility, Financial Performance, Firm Value

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny SALSABILLA FEBRIANTI
Date Deposited:	27 Oct 2026 06:41
Last Modified:	27 Oct 2026 06:42
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11536

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