PENGARUH RELATED PARTY TRANSACTIONS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2021–2024)

Diana, . (2026) PENGARUH RELATED PARTY TRANSACTIONS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2021–2024). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to examine the effect of Related Party Transactions consisting of RPT Sales, RPT Purchases, and Total RPT on firm value, as well as to test whether Corporate Social Responsibility is able to moderate these relationships. The background of this study is based on the sensitivity of related party transactions, which are often associated with potential conflicts of interest and declining investor trust, particularly in manufacturing companies with complex ownership structures. CSR is considered a mechanism that can enhance transparency and potentially reduce perceived risks. The research sample consists of 22 manufacturing companies listed on the Indonesia Stock Exchange during the 2021 to 2024 period, with a total of 88 observations selected using purposive sampling. Hypothesis testing was conducted using panel data regression analysis with the assistance of STATA at a 5 percent significance level. The results show that (1) RPT Sales have a negative and significant effect on firm value, (2) RPT Purchases have no significant effect on firm value, (3) Total RPT has no significant effect on firm value, (4) CSR is unable to weaken the effect of RPT Sales on firm value, (5) CSR is unable to weaken the effect of RPT Purchases on firm value, and (6) CSR is unable to weaken the effect of Total RPT on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112008] [Pembimbing: Ranti Nugraheni] [Ketua Penguji: Masripah] [Penguji 1: Rahmasari Fahria]
Uncontrolled Keywords: Corporate Social Responsibility, Firm Value, Related Party Transactions, RPT Sales, RPT Purchases
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DIANA
Date Deposited: 27 Mar 2026 05:21
Last Modified: 27 Mar 2026 05:21
URI: http://repository.upnvj.ac.id/id/eprint/41431

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