4 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
5 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
