Analisis Pengaruh Pengungkapan Sustainability Report Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Yang Terdaftar Di BEI Periode 2020-2022

Natalia, Nadya (2023) Analisis Pengaruh Pengungkapan Sustainability Report Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Yang Terdaftar Di BEI Periode 2020-2022. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah Sustainability Report dan profitabilitas memiliki pengaruh terhadap nilai perusahaan dan apakah kualitas audit dapat memoderasi profitabilitas terhadap nilai perusahaan. Sustainability Report dan profitabilitas dijadikan sebagai variabel yang dianggap memberikan pengaruh terhadap nilai perusahaan. Dalam penelitian ini digunakan kualitas audit sebagai moderasi sebagai pendukung yang bertujuan untuk memberikan hubungan yang dapat memperkuat atau memperlemah hubungan variabel profitabilitas terhadap nilai perusahaan. Populasi penelitian ini diambil dari data resmi Bursa Efek Indonesia (BEI) yaitu seluruh perusahaan yang terdaftar kecuali sektor perbankan periode 2020 hingga 2022. Sampel penelitian ditentukan menggunakan metode purposive sampling, sehingga diperoleh sebanyak 219 sampel penelitian. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Sustainability Report tidak memiliki pengaruh terhadap nilai perusahaan atau berpengaruh negatif. Sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan. Kualitas audit sebagai variabel moderasi dapat memperkuat pengaruh profitabilitas terhadap nilai perusahaan. / This research was conducted with the aim of finding out whether Sustainability Reports and profitability have an influence on company value and whether audit quality can moderate profitability on company value. Sustainability Report and profitability are used as variables that are considered to have an influence on company value. In this research, audit quality is used as a moderation as a support which aims to provide a relationship that can strengthen or weaken the relationship between profitability variables and company value. The population for this study was taken from official data from the Indonesia Stock Exchange (BEI), namely all listed companies except the banking sector for the period 2020 to 2022. The research sample was determined using the purposive sampling method, resulting in 219 research samples. The data analysis technique in this research uses multiple linear regression analysis. The research results show that the Sustainability Report has no influence on company value or has a negative effect. Meanwhile, profitability has a positive effect on company value. Audit quality as a moderating variable can strengthen the influence of profitability on company value.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Natalia, NadyaNIM01012200020nadyaantlii@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSaputro, Stefanus Dimas RyanNIDN0325028701stefanus.saputro@uph.edu
Uncontrolled Keywords: sustainability report; profitability; firm value; audit quality; laporan keberlanjutan; profitabilitas; nilai perusahaan; kualitas audit
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
Depositing User: NADYA NATALIA
Date Deposited: 15 Jan 2024 09:32
Last Modified: 15 Jan 2024 09:34
URI: http://repository.uph.edu/id/eprint/60123

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