Pengaruh Tingkat Kesehatan Bank dan Corporate Social Responsibility pada Nilai Perusahaan Perbankan
| Main Authors: | Anggarsini, Ni Wayan, Suprasto, Herkulanus Bambang |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/42555 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/42555/26537 |
Daftar Isi:
- The strategic function of the banking sector in the country's economic development requires banks to always maintain their firm value. This study aims to obtain empirical evidence of the effect of bank health level proxied by credit risk, good corporate governance, earnings and capital and corporate social responsibility on firm value of bank. The population used is all banking companies listed on the Stock Exchange in 2012-2015 as many as 41 companies. The sample of the research is 22 companies by using nonprobability sampling method, that is purposive sampling technique. Data analysis technique used in this research is multiple linear regression analysis. The results of this study is show that good corporate governance, earnings and capital have a positive effect on firm value of bank. Credit risk is not proven to have a negative effect on firm value of bank and corporate social responsibility is not proven to have a positive effect on firm value of bank. Keywords: bank health level, corporate social responsibility, firm value, banking
- Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh tingkat kesehatan bank yang diproksikan dengan risiko kredit, good corporate governance, earnings dan capital dan corporate social responsibility pada nilai perusahaan perbankan. Populasi yang digunakan adalah seluruh perusahaan perbankan yang tercatat di Bursa Efek Indonesia tahun 2012-2015 sebanyak 41 perusahaan. Sampel penelitian diperoleh sebanyak 22 perusahaan dengan menggunakan metode nonprobability sampling, yaitu teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa good corporate governance, earnings dan capital berpengaruh positif pada nilai perusahaan perbankan. Risiko kredit tidak terbukti berpengaruh negatif pada nilai perusahaan perbankan dan corporate social responsibility tidak terbukti berpengaruh positif pada nilai perusahaan perbankan. Kata kunci: tingkat kesehatan bank, corporate social responsibility, nilai perusahaan, perbankan