Pengaruh Nilai Buku dan Nilai Laba terhadap Harga Saham dengan Pengungkapan Corporate Social Responsibility (CSR) sebagai Variabel Moderating

Maria Ansela Handayani, 1011031062 (2014) Pengaruh Nilai Buku dan Nilai Laba terhadap Harga Saham dengan Pengungkapan Corporate Social Responsibility (CSR) sebagai Variabel Moderating. Fakultas ekonomi dan bisnis, Universitas Lampung.

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Abstrak

ABSTRAK PENGARUH NILAI BUKU DAN NILAI LABA TERHADAP HARGA SAHAM DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERATING Oleh MARIA ANSELA HANDAYANI Penelitian ini bertujuan untuk menguji pengaruh nilai buku dan nilai laba terhadap harga saham. Selain itu untuk menguji pengungkapan Corporate Social Responsibility (CSR) sebagai variabel moderating. Sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling dimana menghasilkan 21 perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2010 – 2012, jadi total sampel yang tersaring sebanyak 63 annual report perusahaan. Metode analisis menggunakan analisis regresi moderasian (Moderate Regression Analysis) untuk menguji pengaruh variabel moderating dengan aplikasi software Statistical Package for Social Scienci (SPSS) 21. Hasil analisis dari penelitian ini menunjukkan bahwa nilai buku dan juga nilai laba berpengaruh positif terhadap harga saham. Selain itu, pengungkapan Corporate Social Responsibility (CSR) tidak terbukti memperkuat hubungan positif antara nilai buku dan juga nilai laba dengan harga saham. Penelitian ini terbatas pada perusahaan industri dasar dan kimia. Penelitian ini diharapkan dapat memberikan masukan kepada perusahaan untuk terdorong melaksanakan kegiatan Corporate Social Responsibility (CSR) dan melaporkannya dalam laporan tahunan perusahaan. Kata kunci : Nilai Buku, Nilai Laba, Harga Saham, Pengungkapan Corporate Social Responsibility (CSR) ABSTRACT THE EFFECT OF BOOK VALUE AND PROFIT VALUE ON STOCK PRICE WITH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE AS MODERATING VARIABLE By MARIA ANSELA HANDAYANI This study earned to examine the effect of book value and profit value on stock price. In addition to testing Corporate Social Responsibility (CSR) disclosure as moderating variable. The sample used in this study using purposive sampling technique which produces 21 companies listed in Indonesia Stock Exchange with the observation period 2010 – 2012, total of 63 samples were filtered annual report of the company. Regression models using Moderate Regression Analysis (MRA) with Statistical Package for Social Scienci (SPSS) 21 software application. The results of analysis of this study show that the book value and profit value give a positive effect on stock prices. In addition, Corporate Social Responsibility (CSR) disclosure has positive influence on the book value and profit value by stock price. This study was limited to industry of basic and chemical companies. This study is expected to provide advice to the company to motivated implement Corporate Social Responsibility (CSR) and reported in the annual report of the company. Keyword : Book Value, Profit Value, Stock Price, Corporate Social Responsibility (CSR) Disclosure

Tipe Karya Ilmiah: Skripsi
Subyek: A General Works = Karya Karya Umum
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 536518 . Digilib
Date Deposited: 29 Dec 2014 03:16
Last Modified: 29 Dec 2014 03:16
URI: http://digilib.unila.ac.id/id/eprint/6109

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