PENGARUH ECO-EFFICIENCY, CORPORATE SOCIAL RESPONSIBILITY, OWNERSHIP CONCENTRATION, DAN CASH HOLDING TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER GOODS DI BEI PERIODE 2011-2016

  • SYERA CHRISTIANING AVIYANTI
  • YUYUN ISBANAH

Abstract

This research aimed to analyze the influence of eco-efficiency, Corporate Social Responsibility, Ownership Concentration, and Cash Holding on firm’s value which is proxied with Price Earning Ratio. The type of this research is a quantitative research using purposive sampling method, in order to obtain the 15 companies that meet the criteria for the research sample.The object in this research is the consumer goods sector companies listed on the Indonesia Stock Exchange period 2011-2016. The data used is secondary data is documented from company annual report that obtained from IDX (www.idx.co.id) and suistanbility report on official website of each company. Data were analyzed were multiple linear regression analysis and using IBM SPSS version 24.The result of this research eco-efficiency has a positive influence on firm’s value. Corporate sosial responsibility of the company has no influence on firm’s value, because the results of CSR calculations using the GRI 3.0 indicator, the 15 companies that were used as research sample, the results was that no company had a GRI value of more than 50%. GRI value greater than 50% means that the company describes the CSR information completely in compliance with 79 GRI items, and if the GRI value is less than 50% then the CSR information provided by the company is incomplete. Ownership concentration and cash holding has a negative influence on firm’s value.

Published
2018-08-02
Section
Articles
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