Pengaruh struktur kepemilikan institusional, corporate social resonsibility disclosure (csrd), dan cash holding terhadap nilai perusahaan pada perusahaan sub sektor textile dan garment yang terdaftar di bursa efek Indonesia

Fitri Ayu Ramadani, Hairul Anwar

Abstract


Penulis melakukan penelitian dengan tujuan untuk menganalisis pengaruh Struktur Kepemilikan Institusional (KI), Corporate Social Responsibility Disclosure (CSRD), dan Cash Holding (CH) terhadap Nilai Perusahaan pada perusahaan sub sektor textile dan garment yang terdaftar di Bursa Efek Indonesia 2017-2019. Penelitian ini dilakukan pada perusahaan sub sektor textile dan garment yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 17 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan keuangan dan laporan tahunan perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian ini menunjukkan bahwa Struktur Kepemilikan Institusional (KI) berpengaruh positif signifikan terhadap Nilai Perusahaan (NP), Corporate Social Responsibility Disclosure (CSRD) berpengaruh negatif tidak signifikan terhadap Nilai Perusahaan (NP), dan Cash Holding (CH) berpengaruh negatif tidak signifikann terhadap Nilai Perusahaan (NP).


Keywords


Struktur kepemilikan institusional; corporate social responsibility disclosure; cash holding; nilai perusahaan

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DOI: https://doi.org/10.29264/jimm.v7i2.10864

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