Pengaruh mekanisme corporate governance dan sustainability reporting terhadap nilai perusahaan

Mooy, Ruth (2021) Pengaruh mekanisme corporate governance dan sustainability reporting terhadap nilai perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance dan pengungkapan sustainability reporting terhadap nilai perusahaan. Harapan peneliti adalah agar penelitian ini dapat membantu perusahaan, pemilik kepentingan untuk menggunakannya sebagai bahan pertimbangan untuk meningkatkan nilai perusahaan dan kepercayaan terhadap perusahaan dan untuk peneliti selanjutnya supaya bisa menjadi referensi untuk penelitian kedepannya. Nilai perusahaan memakai price to book value sebagai proksi pengukuran nilai perusahaan sedangkan untuk ketiga variabel bebas yaitu mekanisme corporate governance diproksikan dengan dewan komisaris independen (DKI) dan kepemilikan institusional (KEI) dan pengungkapan sustainability report menggunakan Sustainability Reporting Disclosure Index (SRDI). Hasil penelitian ini menunjukan pengelolaan manajemen atau tata kelola perusahaan, hanya dewan komisaris independen yang tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Untuk kepemilikan institusional dan pengungkapan sustainability report memiliki pengaruh signifikan terhadap nilai perusahan./ This study aims to determine the effect of corporate governance mechanisms and disclosure of sustainability reporting on firm value. The researcher hopes that this research can help companies, stakeholders to use it as a consideration to increase company value and trust in the company and for further researchers so that it can be a reference for future research. The firm value uses price to book value as a proxy for measuring the value of the firm and three independent variables are corporate governance mechanism as proxied by the independent board of commissioners (DKI) and institutional ownership (KEI) and sustainability report disclosure using the Sustainability Reporting Disclosure Index (SRDI). The results of this study indicate that management or corporate governance, only the independent board of commissioners does not have a significant effect on firm value. For institutional ownership and disclosure of the sustainability report has a significant effect on the value of the company.

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