DAFTAR ISI

Astrak .......................................................................................................
Kata Pengantar .........................................................................................
Daftar Isi ...................................................................................................
Pendahuluan .............................................................................................
BAB I .......................................................................................................
1.1.Latar Belakang ...................................................................... 1
1.2. Identifikasi Masalah ............................................................. 9
1.3.Tujuan Penelitian .................................................................. 9
1.4.Kegunaan Penelitian ............................................................. 10
1.5.Keragka Penelitian ............................................................... 11
1.6.Metode Penelitian ................................................................. 16
1.7. Lokasi Dan Waktu Penelitian .............................................. 17

BAB II Tinjauan Pustaka ....................................................................... 18

2.1. Laporan Keuangan .............................................................. 18
2.1.1. Pengertian Laporan Keuangan ............................. 19
2.1.2. Tujuan Laporan Keuangan ................................... 19

2.1.3.Analisis Laporan Keuangan .................................. 20

2.2. Kinerja Keuangan ................................................................ 20
2.2.1.Amalisis Rasio ....................................................... 21
2.2.2.Return On Asset .................................................... 24
2.3.Tanggung Jawab Social Perusahaan .................................... 24
2.3.1. Pengertian Tanggung Jawab Sosial Perusahaan .. 24
2.3.2. Pengungkapan Tanggung Jawab Social ............... 26
2.3.3. Metode Pengukuran Tingkat Pengungkapan
Tanggung Jawab Sosial Perusahaan ..................... 30
2.3.4.Tingkat Pengungkapan .......................................... 32
2.4. Nilai Perusahaan .................................................................. 37
2.4.1.Pengertian Nilai Perusahaan ................................ 37
2.4.2.Metode Penilaian Neraca ....................................... 38
2.4.2.1.Book Value ............................................. 38
2.4.2.2.Liquvidation Value.................................. 39
2.4.2.3.Replacement Cost ................................... 39
2.4.2.4. Tobin`S Q ............................................... 40

2.5. Pengaruh Retun On Asset Dan Csr Diselosure

Terhadap Nilai Perusahaan ................................................. 41

BAB II Objek dan Metode Penelitian .................................................... 43

3.1. Objek Penelitian .................................................................. 43
3.1.1.Sejarah Singkat Bursa Efek Indonesia (BEI) ......... 43
3.2.Metode Penelitian ................................................................. 46
3.2.1. Operasionalisasi Variabel...................................... 46
3.2.2.Jenis dan Sumber Data .......................................... 48
3.2.3.Teknik Pengumpulan Data .................................... 48
3.2.4.Pemilihan Sampael ................................................ 49
3.2.5.Prosedur Analisis Data Dat Pengujian Hipotesis .. 50
3.2.5.1.Prosedur Analisis Data ............................ 50
3.2.5.2.Pengujian Hipotesis................................. 51
3.2.5.3.Penetapan Signifikansi ............................ 52

BAB IV Hasil Penelitian Dan Pembahasan ........................................... 51

4.1.Hasil Penelitian .................................................................... 54

4.1.1.Return On Assets Pada PT.Astra Otopart,Tbk,

PT Indosement, Tbk . PT Kalbefarma. Tbk, PT Semen
Gresik. Tbk, PT Unilever. Tbk, PT Unitraction . Tbk, .. 54
4.1.2.Coporate Social Responsibility Disclosure (CSRD)
Pada PT Astra Otopart, Tbk, PT Indosement,
Tbk. PT Kalbefarma. Tbk, PT Semen Gresik. Tbk,
PT Unilever. Tbk, PT.Unitraction . Tbk ......................... 57
4.1.3. Nilai Perusahaan Pada PT.Astra Otopart,Tbk,
PT Indosement, Tbk . PT Kalbefarma. Tbk, PT Semen
Gresik. Tbk, PT Unilever. Tbk, PT Unitraction . Tbk .... 61
4.2. Pembahasan ......................................................................... 64
4.2.1.Pengaruh Peturn Asset dan Corporate Social
Responsibility Disclosre Terhadap Nilai Perusahaan .... 64
BAB V Kesimpulan Dan Saran ............................................................. 90
5.1.Kesimpulan ........................................................................... 90
5.2.Saran ...................................................................................... 90