Wilinton, Margaret Hilda (2023) Pengaruh Pengungkapan = Sustainability Report = Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Industri Sensitif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Kegiatan aktivitas industri sensitif, cenderung dapat langsung dirasakan langsung oleh lingkungan sekitar sehingga dituntutnya transparansi informasi kepada stakeholders. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sustainability report terhadap nilai perusahaan industri sensitif. Serta untuk mengetahui pengaruh profitabilitas sebagai variabel pemoderasi dalam hubungan sustainability report terhadap nilai perusahaan industri sensitif. Yang menjadi populasi dalam penelitian ini merupakan industri sensitif yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode tahun 2019-2021. Proses pemilihan Sampel dalam penelitian ini menggunakan metode purposive sampling. Terdapat 42 perusahaan dengan 126 observasi yang memenuhi kualifikasi sebagai sampel dari penelitian. Penelitian ini menggunakan model empiris regresi linier berganda dengan pengolahan data yang menggunakan program STATA versi 14. Hasil dari penelitian ini menunjukkan bahwa pengungkapan sustainability report tidak berpengaruh terhadap nilai perusahaan. Namun, profitabilitas sebagai variabel pemoderasi mampu memoderasi secara memperkuat hubungan sustainability report terhadap nilai perusahaan./ Sensitive industrial activities tend to be directly felt by the surrounding environment so that the information of transparency is demanded from stakeholders. This research aims to examine the effect of sustainability report disclosure on firm value in sensitive industries. As well as to examine profitability as a moderating variable in the relationship of sustainability report on the value of sensitive industrial companies. The population in this study is a sensitive industry that is listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample selection process in this research used a purposive sampling method. There are 42 companies with 126 observations that qualify as samples of the research. A simple linear regression empirical model with data processing using the STATA version 14 program was used in this research. The results indicate that the disclosure of sustainability reports has no effect on firm value. However, profitability as a moderating variable is able to strengthen the relationship of sustainability reports to firm value.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | Laporan Keberlanjutan; Nilai Perusahaan; Profitabilitas; Industri Sensitif; Sustainability Report; Firm Value; Profitability; Sensitif Industry | ||||||||
| 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: | Margaret Hilda Wilinton | ||||||||
| Date Deposited: | 16 Jan 2023 07:30 | ||||||||
| Last Modified: | 16 Jan 2023 07:30 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/52569 |
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