Yuniar, Davina Putri (2026) Peran Efisiensi Operasional Dalam Memediasi Pengaruh Corporate Social Responsibility Dan Struktur Modal Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to analyze the influence of corporate social responsibility, capital structure, and operational efficiency on firm value. Then find out the influence of corporate social responsibility and capital structure on operational efficiency. As well as analyzing the role of operational efficiency in mediating the relationship between corporate social responsibility and capital structure to the firm value.
This research employed a quantitative approach using secondary data from annual and sustainability reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during 2022–2024. The sample consisted of 69 companies selected through purposive sampling. Data were analyzed using panel data regression with EViews 12.
The results indicate that capital structure positively and significantly affects operational efficiency, while operational efficiency positively and significantly affects firm value. However, corporate social responsibility and capital structure have no significant effect on firm value or operational efficiency. Furthermore, operational efficiency does not mediate the relationship between corporate social responsibility and capital structure with firm value. For further research, it is recommended to test operational efficiency as a moderation variable, expand the object and period of the research, and add other independent variables that have the potential to affect the firm value.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Risa, Nurma 0424098302 |
| Keywords / Kata Kunci: | Corporate Social Responsibility, Struktur Modal, Nilai Perusahaan, Efisiensi Operasional |
| Subjects: | Akuntansi Keuangan |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Davina Putri Yuniar |
| Date Deposited: | 05 Aug 2026 04:00 |
| Last Modified: | 05 Aug 2026 04:00 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10381 |
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