Pengungkapan corporate sustainability dan pengaruhnya terhadap market value di perusahaan industri sensitif dan nonsensitif

Yoren, Yoren (2021) Pengungkapan corporate sustainability dan pengaruhnya terhadap market value di perusahaan industri sensitif dan nonsensitif. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pelaporan keberlanjutan telah menjadi salah satu masalah kritis di dunia bisnis dan dapat memberikan dampak terhadap market value perusahaan. Studi ini bertujuan untuk menyajikan rata-rata tingkat pengungkapan corporate sustainability yang mengikuti standar GRI dari perusahaan industri sensitif dan nonsensitif, lalu menguji hubungan pengungkapan corporate sustainability dengan market value dalam periode 2018-2020. Variabel dependen pada analisis ini adalah market value, variable independent adalah sustainability disclosure index (SDI), dan variable moderasi berupa tipe industri. Untuk mencapai tujuan ini, convenient sampling dilakukan pada perusahaan publik di Indonesia dari berbagai macam industri yang menghasilkan 111 data observasi dari Bursa Efek Indonesia. Hasil dari penelitian ini menunjukkan bahwa perusahaan industri sensitif memiliki tingkat pengungkapan corporate sustainability yang lebih tinggi dari perusahaan nonsensitive. Selain itu, pelaporan keberlanjutan ditunjukkan memiliki pengaruh negatif terhadap market value, dan hubungan negatif ini diperkuat dengan tipe industri, sebagai variabel moderasi. / Sustainability reporting has emerged as one of the most critical issues in the business world nowadays and may essentially have an impact on firms’ market value. This study aims to provide the corporate sustainability disclosures level according to the GRI Standards of sensitive and nonsensitive firms, and sets out to examine the association of sustainability disclosure with the firms’ market value during the period of 2018- 2020. The dependent variable used in this study is market value, the independent variable is sustainability disclosure index (SDI), with industry type as the moderating variable. To achieve this objective, convenient sampling is done that amounted to 111 data observations of public listed Indonesian companies from various industry sectors at the Indonesian Stock Exchange. The results from this research show that the sensitive firms have a higher level of corporate sustainability disclosure than nonsensitive firms. Moreover, sustainability reporting is shown to have a negative effect on market value, and industry type as a moderating variable, further strengthens this negative relationship.

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