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Analisis Kinerja Tanggung Jawab Sosial dan Lingkungan Perusahaan dan Investasi Teknologi Informasi pada Nilai Perusahaan
https://doi.org/10.22146/abis.v13i2.107298 Pinkan Adhisa Nurulia(1*), Singgih Wijayana(2)
(1) Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
(2) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
(*) Corresponding Author
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Tanggung Jawab Sosial dan Lingkungan dan Investasi Teknologi Informasi terhadap nilai perusahaan di perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Variabel kontrol yang digunakan meliputi leverage, profitabilitas, dan ukuran perusahaan. Penelitian ini menggunakan metode kuantitatif deskriptif dengan sampel perusahaan yang terdaftar di BEI dengan teknik secara purposive sampling. Data dianalisis menggunakan regresi linier berganda dengan perangkat lunak SPSS. Hasil penelitian ini menunjukkan bahwa kinerja TJSL dan ITI masing-masing memiliki pengaruh positif terhadap nilai perusahaan. Selain itu, secara bersamaan, kinerja TJSL dan ITI juga memberikan dampak positif terhadap nilai perusahaan. Hal ini dikarenakan, kombinasi TJSL yang kuat dan ITI yang tepat dapat memberikan perusahaan keunggulan kompetitif yang signifikan.
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DOI: https://doi.org/10.22146/abis.v13i2.107298
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