PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI
PERUSAHAAN DENGAN REPUTASI PERUSAHAAN SEBAGAI VARIABEL MEDIASI
PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK
INDONESIA PADA TAHUN 2018
SKRIPSI
Untuk Memenuhi Salah Satu Persyaratan Memperoleh Derajat Sarjana Akuntansi
Oleh :
Nur Afifah
201710170311297
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS MUHAMMADIYAH MALANG
i
ABSTRAK
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh
pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Reputasi
Perusahaan sebagai variabel mediasi. Populasi yang digunakan dalam penelitian ini adalah semua
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018. Sampel
dalam penelitian ini adalah 120 perusahaan yang dipilih melalui purposive sampling. Hasil analisis
data menunjukkan bahwa CSR berpengaruh negatif terhadap Nilai perusahaan. Namun CSR
terhadap Reputasi perusahaan berpengaruh positif, serta Reputasi perusahaan berpengaruh positif
terhadap nilai perusahaan. Pada penelitian ini juga menguji bagaimana pengaruh pengungkapan
CSR terhadap Nilai perusahaan dengan reputasi perusahaan sebagai variabel mediasi, hasilnya
menunjukkan bahwa reputasi perusahaan belum memediasi pengaruh pengungkapan CSR
terhadap Nilai Perusahaan. Temuan ini menunjukkan bahwa peran kegiatan CSR dan reputasi
perusahaan sangat penting bagi kelangsungan hidup perusahaan.
Kata Kunci : Corporate Social Responsibility, Reputasi Prusahaan, Nilai Perusahaan
ABSTRACT
This study aims to test and provide empirical evidence about the effect of of Corporate
Social Responsibility disclosure on Firm Value with Corporate Reputation as a mediating variable.
The population used in this study were all manufacturing companies listed on the Indonesia Stock
Exchange (BEI) in 2018. The total sample was 120 companies selected through purposive
sampling. The results of data analysis show that CSR has a negative effect on firm value. However,
CSR on company reputation has a positive effect, and company reputation has a positive effect on
firm value. In this study also test the effect of CSR disclosure on firm value with company
reputation as a mediating variable, the results indicate that company reputation has not mediated
the effect of CSR disclosure on firm value. These findings indicate that the role of CSR activities
and company reputation is very important for the survival of the company.
ii
KATA PENGANTAR
Bismillahirrohmanirrohim.
Puji syukur yang teramat dalam saya haturkan ke hadirat Tuhan Yang Maha Segala,
atas percikan kasih, hidayat, dan taufiq-Nya sehingga Skripsi dengan judul “Pengaruh Corporate
Social Responsibility (CSR) Terhadap Nilai Perusahaan dengan Reputasi Perusahaan sebagai
variabel mediasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada
Tahun 2018” ini dapat terselesaikan pada waktu yang telah direncanakan.
Teriring do’a sholawat semoga senantiasa melimpah ke haribaan Muhammad SAW.,
Rasul akhir zaman, penutup para Nabi yang membawa kesempurnaan ajaran Tauhid dan
keutamaan budi pekerti. Dan semoga tumpahan do’a sholawat menetes kepada segenap
keluarga dan sahabatnya, para syuhada’, para mushonnifin, para ulama’, dan seluruh
umatnya yang dengan tulus ikhlas mencintai dan menjunjung sunnahnya.
Selama proses penyusunan skripsi ini, banyak pihak yang telah memberikan bantuan
dan dukungan kepada saya. Sebagai ungkapan syukur, dalam kesempatan ini saya ingin
mengucapkan terimakasih kepada :
1. Ibu Sri Wibawani WA.,Dra.,M.Si, Ak., CA dan Bapak Dwi Irawan, S.E., M.Ak. selaku
dosen pembimbing I dan dosen pembimbing II yang telah memberikan kritik, saran dan
arahan yang sangat berguna bagi saya dalam penyusunan skripsi ini
2. Bapak Setu Setyawan, Drs., MM dan Bapak M. Wildan Affan, SE., M.SA. selaku Penguji
I dan Penguji II.
3. Seluruh Bapak dan Ibu Dosen serta Staff di lingkungan Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Malang, khususnya Program Studi Akuntansi yang telah
banyak membantu penulis untuk dapat menyelesaikan skripsi ini.
Teristemewa kepada Orang Tua penulis, M. Yusuf dan Ummi Ati yang selalu mendoakan,
mendukung dan memberikan motivasi serta pengorbanan baik dari segi moril atau materi kepada
penulis sehingga dapat menyelesaikan skripsi ini. Terimakasih juga kepada keluarga dan
teman-teman yang telah membantu dalam penyelesaian skripsi ini yang tidak dapat disebutkan satu per
satu.
iii
Kepada mereka semua, hanya ungkapan terimakasih dan do’a tulus yang dapat saya
persembahkan, semoga segala yang telah mereka berikan kepada saya tercatat dengan tinta emas
dalam lembaran catatan Roqib sebagai sebuah ibadah yang tiada ternilai. Amiin.
Akhirnya, dengan segala keterbatasan dan kekurangannya, saya persembahkan karya
tulis ini kepada siapapun yang membutuhkannya. Kritik konstruktif dan saran dari semua
pihak sangat saya harapkan untuk penyempurnaan karya-karya saya selanjutnya.
Terimakasih.
Billahittaufiq Wal Hidayah.
Malang, 19 Februari 2021
iv
DAFTAR ISI
ABSTRAK ... i
KATA PENGANTAR ... ii
DAFTAR ISI ... iv
DAFTAR TABEL ... v
DAFTAR GAMBAR ... vi
DAFTAR LAMPIRAN ... vii
BAB. I PENDAHULUAN
A. Latar Belakang ... 1
B. Rumusan Masalah ... 7
C. Tujuan Penelitian ... 8
D. Manfaat Penelitian ... 8
BAB. II KAJIAN PUSTAKA DAN PENGEMBANGAN HIPOTESIS
A. Tinjauan Penelitian Terdahulu ... 10
B. Teori dan Kajian Pustaka ... 14
C. Pengembangan Hipotesis ... 22
D. Kerangka Pemikiran ... 26
BAB. III METODE PENELITIAN
A. Jenis Penelitian ... 27
B. Populasi Dan Teknik Penentuan Sampel ... 27
C. Definisi Operasional Dan Pengukuran Variabel ... 28
D. Jenis Dan Sumber Data ... 31
E. Teknik Pengumpulan Data ... 31
F. Teknik Analisis Data ... 31
BAB IV. HASIL DAN PEMBAHASAN
A. Gambaran Umum Objek Penelitian ...35
B. Distribusi Sampel Penelitian ...35
C. Hasil Penelitian ...36
D. Pembahasan ...42
BAB V. PENUTUP
A. Kesimpulan ... 47
B. Keterbatasan ... 48
C. Saran ... 48
DAFTAR PUSTAKA ... 49
v
DAFTAR TABEL
Tabel 2.1 ... 18
Tabel 4.1 ... 35
Tabel 4.2 ... 36
Tabel 4.3 ... 37
Tabel 4.4 ... 38
Tabel 4.5 ... 39
Tabel 4.6 ... 40
Tabel 4.7 ... 42
vi
DAFTAR GAMBAR
vii
LAMPIRAN
49
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