Moderasi Jumlah Komite Audit atas Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan

Rafika Sari

Abstract


ABSTRACT

The purpose of this study is to determine the moderation of the number of audit committees on the influence of Corporate Social Responsibility Disclosure on the value of the company on companies listed on the Indonesia Stock Exchange (BEI) during the period 2016. This study contributes to the social ethics literature in business. Theoretically, this research connects the relationship between these variables and empirically examines them. The results of the study show that there is a relationship between social aspects in a company with firm value, either partially or simultaneously. The data analysis method used is multiple linear regression. This method was chosen because the reference shows that there is a match between the analysis tool and the studied variable. The sample in this study uses random sampling with the solvin formula significant level of 5 percent so that the number of samples is 191 companies taken at random. The random sampling method was chosen because it is in accordance with the method of regression analysis. The results of the variable Corporate Social Responsibility (CSR) have a significant effect on Company Value in companies listed on the Indonesia Stock Exchange. Variable Number of Audit Committees (AC) is able to moderate the relationship of Corporate Social Responsibility (CSR) to Company Value (PER. The results of this study support the statement contained in agency theory and legitimacy that is the fulfillment of social responsibility to the environment able to provide positive externalities for the company and reduce problems conflict of interests and increase company value.

Keywords : Moderation in the Number of Audit Committees, Corporate Social Responsibility, Company Value

ABSTRAK

Tujuan dari penelitian ini adalah untuk mengetahui moderasi dari jumlah komite audit atas Pengaruh Pengungkapan Corporate Socila Responsibility Terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016. Penelitian ini memberikan kontribusi terhadap literatur sosial etika dalam bisnis.Secara teoritis, penelitian ini menghubungkan hubungan antara variabel-variabel ini dan mengujinya secara empiris.Hasil penelitian menunjukan adanya hubungan antara aspek sosial dalam suatu perusahaan terhadap nilai perusahaan, baik secara parsial maupun simultan Metode analisis data yang digunakan adalah regresi linier berganda. Metode ini dipilih karena referensi menunjukan bahwa adanya kecocokan antara alat analisis dengan variabel yang diteliti.Sampel pada penelitian ini menggunakan random sampling dengan rumus solvin tingkat signifikan 5 persen sehingga jumlah sampel adalah 191 perusahaan yang diambil secara acak. Metode random sampling dipilih karena sesuai dengan metode analisis regresi. Hasil penelitian variabel Corporate Social Responsibility (CSR) memiliki pengaruh yang signifikan terhadap Nilai Perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel Jumlah Komite Audit (AC) mampu memoderasi hubungan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan (PER). Hasil penelitian ini mendukung pernyataan yang terdapat dalam teori agensi dan legitimasi yaitu pemenuhan tanggung jawab sosial terhadap lingkungan mampu memberikan eksternalitas positif bagi perusahaan dan mengurangi permasalahan konflik kepentingan dan meningkatkan nilai perusahaan.

Kata kunci : Moderasi Jumlah Komite Audit, Corporate Social Responsibility, Nilai Perusahaan


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DOI: http://dx.doi.org/10.35908/jiegmk.v10i2.848

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