ANALISIS PENGARUH PENERAPAN GCG, PENGUNGKAPAN CSR, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN STUDI PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA PERIODE 2013-2017
DOI:
https://doi.org/10.22441/indikator.v5i1.11245Keywords:
BUMN, nilai perusahaan, GCG, CSR, ukuran perusahaan, profitabilitas, Partial Least SquaresAbstract
Nilai perusahaan dapat menggambarkan kinerja perusahaan. Semakin tinggi nilai perusahaan semakin tinggi dan semakin besar kemakmuran yang akan diterima pemegang saham dalam hal ini pemerintah sebagai pemilik lebih dari 51% saham BUMN. Tujuan penelitian ini adalah menganalisis pengaruh penerapan Good Corporate Governance (GCG), pengungkapan (Corporate social responsibility) CSR, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu teknik sampling dengan menggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Sampel yang diteliti sebanyak 19 perusahaan. Populasi dan Sampel penelitian yang digunakan dalam penelitian ini adalah BUMN yang terdaftar di Bursa Efek Indonesia Periode 2013-2017. Teknik analisis yang digunakan adalah dengan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil analisis menunjukkan bahwa penerapan GCC berpengaruh positif dan signifikan terhadap nilai perusahaan, pengungkapn CSR berpengaruh negatif dan signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh posistif dan tidak signifikan terhadap nilai perusahaan dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan.
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