Muhammad Raga Al Ghifari, . (2026) PENGARUH PROFITABILITAS, LEVERAGE, DAN PENGUNGKAPAN COORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative research that empirically examines the effect of profitability, leverage, and Corporate Social Responsibility (CSR) disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The population consists of 75 energy companies, while the research sample is obtained through purposive sampling based on the availability of annual reports and sustainability reports that refer to the GRI 2021 index, resulting in 24 companies with complete data. With three years of observation, the final number of firm–year observations is 72. Firm value is measured using Tobin’s Q, profitability is proxied by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), CSR disclosure is constructed using a CSR index based on GRI 2021, and firm size is included as a control variable using the natural logarithm of total assets. Hypothesis testing employs panel data regression with a fixed effect model using the STATA 12 application. The empirical results indicate that profitability does not have a significant effect on firm value. Leverage has a positive and significant effect on firm value, while CSR disclosure does not significantly affect firm value during the observation period. These findings suggest that, in the Indonesian energy sector, capital structure receives stronger attention from investors compared to short term profitability and variations in CSR disclosure when assessing firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112176] [Pembimbing: Khoirul Aswar] [Penguji 1: Ali Tafriji Biswan] [Penguji 2: Munasiron Miftah] |
| Uncontrolled Keywords: | Profitability, Leverage, Corporate Social Responsibility Disclosure, Firm Value, Energy Sector |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MUHAMMAD RAGA AL GHIFARI |
| Date Deposited: | 01 Apr 2026 03:33 |
| Last Modified: | 01 Apr 2026 03:33 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41773 |
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