Pengaruh board diversity dan sustainability reporting terhadap firm value dengan dividend policy sebagai variabel moderasi

Audrey, Fedora Gracia (2023) Pengaruh board diversity dan sustainability reporting terhadap firm value dengan dividend policy sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan dengan mempertimbangkan Gender diversity dan pengungkapan sustainability reporting dari segi dimensi ekonomi, sosial dan lingkungan dan dividend policy sebagai variabel moderasi untuk melihat apakah dividend policy memperkuat atau memperlemah hubungan variabel independen dengan variabel dependennya. Gender diversity diukur dengan melihat berapa banyak direksi wanita yang ada di perusahaan tersebut. Pengungkapan sustainability reporting dari segi dimensi ekonomi, sosial dan lingkungan diukur dengan menggunakan indeks pada Global Reporting Initiative (GRI). Dividend policy diukur dengan menggunakan dividend payout ratio (DPR). Sampel pada penelitian ini adalah semua perusahaan non-financial yang terdaftar di BEI dan menerbitkan laporan keberlanjutan serta terdaftar pada IPO pada periode 2020-2022. Metode untuk mengumpulkan data ini menggunakan purposive sampling dan model penelitian berbentuk regresi linear berganda. Hasil penelitian menunjukkan bahwa board diversity dari segi gender berpengaruh positif terhadap nilai perusahaan, namun pengungkapan sustainability reporting dari segi dimensi ekonomi, sosial dan lingkungan tidak berpengaruh terhadap nilai perusahaan. Dividend policy sebagai moderasi memperkuat hubungan antara gender diversity dan dimensi ekonomi terhadap nilai perusahaan, tetapi memperlemah hubungan antara pengungkapan dimensi sosial dan lingkungan terhadap nilai perusahaan. / This study aims to identify factors influencing firm value, considering gender diversity and sustainability reporting disclosure in terms of economic, social and environmental dimensions. Dividend policy serves as a moderating variable to assess its impact on the relationship between independent variables and firm value. Gender diversity is measured by the number of female directors, and sustainability reporting is gauged using Global Reporting Initiative (GRI) indices from 2016. Dividend policy is assessed through the dividend payout ratio (DPR). The sample includes all non-financial companies listed on the Indonesia Stock Exchange (BEI) that published sustainability reports and had an IPO from 2020 to 2022. Employing purposive sampling and multiple linear regression, the results show a positive effect of gender board diversity on firm value, while sustainability reporting does not significantly influence it. Dividend policy, as a moderation factor, strengthens the relationship between gender diversity and the disclosure of economic dimensions on firm value but weakens the relationship between the disclosure of social and environmental dimensions on firm value.

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