Pengaruh Corporate Social Responsibility dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Perbankan

ABSTRAK

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN
KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
PADA PERUSAHAAN PERBANKAN

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social
Responsibility (CSR) dan Kinerja Keuangan terhadap Nilai Perusahaan pada
Perusahaan Perbankan. Jenis data yang digunakan adalah data sekunder yang
bersumber dari laporan keuangan perusahaan perbankan yang terdaftar di Bursa
Efek Indonesia. Penelitian ini menggunakan tehnik analisis statistik deskriptif dan
analisis regresi linear berganda data panel dengan metode Random Effects Model.
Hasil penelitian menunjukkan bahwa secara simultan Corporate Social
Responsibility ,Capital Adequacy Ratio, Non Performing Loan, Net Interest
Margin dan Return on Equity berpengaruh positif dan signifikan terhadap Price to
Earning Ratio. Secara parsial Net Interest Margin dan Return on Equity
berpengaruh positif dan signifikan terhadap Price to Earning Ratio sedangkan
Corporate Social Responsibility, Capital Adequacy Ratio, dan Non Performing
Loan tidak berpengaruh signifikan terhadap Price to Earning Ratio. Nilai
koefisien determinasi sebesar 30,18% sedangkan sisanya sebesar 69,82%
dijelaskan oleh faktor-faktor lain yang tidak diikutsertakan dalam penelitian ini.

Kata Kunci : Corporate Social Responsibility, Capital Adequacy Ratio, Non
Performing Loan, Net Interest Margin, Return on Equity, Price
to Earning Ratio

4
Universitas Sumatera Utara

ABSTRACT

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR)
AND FINANCIAL PERFORMANCE CORPORATE VALUES
OF THE BANKING COMPANY

This study aims to determine the effect of Corporate Social
Responsibility (CSR) and Financial Performing on Corporate Value of Banking
Company. The data used is secondary data obtained from financial statement of
banking company listed on the Indonesian Stock Exchange. This study uses
descriptive statistics techniques and linear regression analysis of panel data with
Method Random Effects Model. The results showed that simultaneous Corporate

Social Responsibility, Capital Adequacy Ratio, Non Performing Loans, Net
Interest Margin and Return on Equity have a significant positive effect on Price to
Earning Ratio. Partially Net Interest Margin and Return on Equity have a
significant positive effect on Price to Earning Ratio while Corporate Social
Responsibility, Capital Adequacy Ratio, And Non Performing Loan not
significant effect on Price to Earning Ratio. The value of determination coefficient
of 30.18% and remaining 69.82%, is explained by other factors not included in
this research
.
Keyword :

Corporate Social Responsibility, Capital Adequacy Ratio, Non
Performing Loan, Net Interest Margin, Return on Equity,
Price to Earning Ratio

5
Universitas Sumatera Utara