Image of PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MEDIATOR HUBUNGAN KINERJA LINGKUNGAN, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

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PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MEDIATOR HUBUNGAN KINERJA LINGKUNGAN, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

ABSTRACT This study was conducted with the aim of knowing the effect of environmental performance, independent commissioners, audit committees and profitability on firm value through corporate social responsibility as a mediating variable. The independent variables used in this study are environmental performance, independent commissioners, audit committee and profitability and the mediating variable is corporate social responsibility. Meanwhile, the control variables used are firm size and leverage. The dependent variable used in this study is firm value as measured using Tobins'Q. This research was conducted on mining and agricultural companies listed on the Indonesia Stock Exchange for the period 2016-2021. Determination The sample selected using purposive sampling technique and samples obtained as many as 14 companies with 84 observations for six years. The data analysis technique used in this research is path analysis using Eviews 11 software. The results of this study provide evidence that environmental performance has a significant positive effect on firm value. then the independent commissioner has a significant negative effect on firm value, while the audit committee and profitability have no effect on firm value. This study also shows the results that corporate social responsibility cannot mediate the relationship between environmental performance, independent commissioners, audit committees and profitability on firm value. Keywords: environmental performance, independent commissioner, audit committee, profitability to firm value, corporate social responsibility

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 AGU p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 159 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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