PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
DOI:
https://doi.org/10.62237/jna.v1i2.20Keywords:
The value of the company; Managerial ownership; Company Size; Corporate Social ResponsibilityAbstract
This research aims to test and obtain empirical evidence regarding the influence of Managerial Ownership, Company Size, and Corporate Social Responsibility on Company Value. The population in this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this research was 10 companies with a research observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was 50 pieces of data. The analysis technique used in this research is panel data regression on Eviews 9 Software. The results of this research show that simultaneously Managerial Ownership, Company Size, and Corporate Social Responsibility together have a significant effect on Company Value. Partially, company size has a significant negative effect on company value, while managerial ownership and corporate social responsibility do not have a significant effect on company value.
Downloads
References
Cahyanti, Y., & Zubaidi, U. I. (2022). Pengaruh Kepemilikan Manajerial, Rasio Keuangan Dan Pengungkapan CSR Terhadap Nilai Perusahaan. E-Jurnal Akuntansi TSM, 2(2), 721–732. http://jurnaltsm.id/index.php/EJATSM
Dewi, D. A. S., Endiana, I. D. M., & Pramesti, I. G. A. A. (2022). Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur di BEI Perode 2018-2020. Jurnal Kharisma, 4(2), 81–91.
Koeshardjono, R. H., Prianoto, S., & Amania, T. (2019). PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING. 4(2), 148–165.
Nabila, & Wuryani, E. (2021). Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 1(1), 74–87.
Octoriawan, A., & Rusliati, E. (2019). Corporate Social Responsibility, Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Moderasi Ukuran Perusahaan. Jurnal Riset Akuntansi Kontemporer, 11(2), 60–68. https://doi.org/10.23969/jrak.v11i2.2771
Sa’adah, L., & Sudiarto, E. (2022). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderating. Jurnal Manajemen Dirgantara, 15(1), 159-165.
Suastini, N. M., Purbawangsa, I. B. A., & Rahyuda, H. (2019). Pengaruh Kepemilikan Manajerial dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Manufaktur di BEI (Struktur Modal sebagai Variabel Moderasi). E-Jurnal Ekonomi Dan Bisnis, 5(1), 143–172.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ade Ayu Safitri, Tati Rosyati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
