Putri, Naomi Hansen (2023) PENGARUH FAMILY OWNERSHIP, AGENCY COST, ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITIES TERHADAP FIRM VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI MEDIASI. Skripsi thesis, Universitas Tarumanagara.
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Abstract
ABSTRACT This study aimed to examine the effect of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value with financial performance as mediation. The population of this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study used a purposive sampling method and data analysis techniques using SmartPLS 4.0 by testing the direct and indirect effects between the independent and dependent variables. The results showed that family ownership has a significant effect on firm value, agency costs have a significant effect on firm value, corporate social responsibility has a significant effect on firm value, financial performance has a significant effect on firm value, but environmental performance has no significant effect on firm value. Then, family ownership and corporate social responsibility have no significant effect on financial performance, while agency costs and environmental performance have a significant effect on financial performance. Furthermore, based on research on indirect effects, financial performance does not mediate the influence of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value. Keywords: Family Ownership, Agency Cost, Environmental Performance, CSR, Firm value ABSTRAK Tujuan dari penelitian ini merupakan untuk menguji pengaruh family ownership, agency cost, environmental performance dan CSR terhadap firm value dengan financial performance sebagai mediasi. Populasi dari penelitian ini merupakan perusahaan manufaktur sub-sektor food & beverage yang terdaftar di BEI tahun 2020-2022. Sampel dalam penelitian ini menggunakan metode purposive sampling dan teknik analisis data menggunakan SmartPLS 4.0 dengan menguji pengaruh langsung dan tidak langsung antara variabel independen dan variabel dependen. Hasil penelitian menunjukkan bahwa family ownership berpengaruh signifikan terhadap firm value, agency cost berpengaruh signifikan terhadap firm value, CSR berpengaruh signifikan terhadap firm value, financial performance berpengaruh signifikan terhadap firm value, namun environmental performance tidak berpengaruh signifikan terhadap firm value. Kemudian, family ownership dan CSR tidak berpengaruh signifikan terhadap financial performance, sedangkan agency cost dan environmental performance berpengaruh signifikan terhadap financial performance. Selanjutnya, Berdasarkan hasil penelitian terhadap pengaruh tidak langsung, financial performance tidak memediasi pengaruh family ownership, agency cost, environmental performance, CSR terhadap firm value. Kata Kunci : Family Ownership, Agency Cost, Environmental Performance, CSR, Firm value
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Aug 2024 07:35 |
| Last Modified: | 05 Aug 2024 07:35 |
| URI: | http://repository.untar.ac.id/id/eprint/43693 |
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