Purwanto, Anandya Wulandari Purnama (2020) Pengaruh kualitas laporan keberlanjutan terhadap efisiensi investasi dengan ukuran perusahaan sebagai moderasi = The influence of sustainability report quality to investment efficiency with firm size as moderating. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Belakangan ini perhatian investor sudah mulai bergeser dari laporan keuangan menjadi laporan keberlanjutan untuk membuat suatu keputusan investasi. Laporan keberlanjutan menjadi aspek penting bagi investor dalam menilai suatu perusahaan. Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui secara empriris pengaruh kualitas laporan keberlanjutan terhadap efisiensi investasi dengan peran moderasi dari ukuran perusahaan. Penelitian dilakukan terhadap 60 perusahaan yang berada di sektor industri dan sumber daya alam tahun 2018 sampai dengan 2019 dan terdaftar dalam Bursa Singapura (SGX). Metode analisis yang digunakan adalah analisis linear berganda dengan data sekunder. Efisiensi investasi dihitung menggunakan nilai absolut residual dari investasi perusahaan dan pertumbuhan penjualan. Kualitas laporan keberlanjutan dihitung berdasarkan kerangka kerja Standar GRI tahun 2016 dengan cara membagi jumlah poin yang diungkapkan oleh perusahaan dengan total keseluruhan jumlah indeks kerangka kerja. Hasil penelitian ini menunjukkan bahwa tidak terdapat hubungan signifikan antara hubungan kualitas laporan keberlanjutan terhadap efisiensi investasi dan ukuran perusahaan dapat memoderasi positif secara signifikan kualitas laporan keberlanjutan dengan efisiensi investasi. / The objective of this research is to empirically analyze the impact of the quality of companies' sustainability report to the investment efficiency. Samples used for this research were 60 companies within the industrial and mineral resources sectors in 2018-2019 period and listed at Singapore Stock Exchange (SGX). This research analyzed the model with multiple regression method using secondary data from the companies' annual and sustainability report. Investment efficiency is measured using absolute residual value of firm’s investment and sales growth. Sustainability report quality is measured based on GRI Standards framework in 2016 by dividing points disclosed to the total of the points of the framework. This research shows that there is no significant impact between sustainability report's quality to investment efficiency and companies' size can significantly and positively moderate the relationship between companies' sustainability report and investment efficiency.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | kualitas laporan keberlanjutan; efisiensi investasi; ukuran perusahaan; standar GRI | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 3686 not found. | ||||||||
Date Deposited: | 08 Feb 2021 09:05 | ||||||||
Last Modified: | 08 Feb 2021 09:05 | ||||||||
URI: | http://repository.uph.edu/id/eprint/16001 |
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