Pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan dengan penjaminan laporan keberlanjutan sebagai moderasi = The effect of sustainability report disclosure on firm value with sustainability report assurance as moderation

Prabowo, Andi (2024) Pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan dengan penjaminan laporan keberlanjutan sebagai moderasi = The effect of sustainability report disclosure on firm value with sustainability report assurance as moderation. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan, pengaruh penjaminan laporan keberlanjutan terhadap nilai perusahaan dan menguji peran moderasi penjaminan laporan keberlanjutan terhadap pengungkapan laporan keberlanjutan dengan nilai perusahaan. Sampel penelitian ini sebanyak 174 sampel dari perusahaan yang tercatat pada Bursa Efek Indonesia selain sektor keuangan dengan menggunakan data kuantitatif serta menggunakan model moderated regression analysis (MRA). Hasil penelitian ini membuktikan bahwa pengungkapan laporan keberlanjutan berpengaruh negatif terhadap nilai perusahaan, penjaminan laporan keberlanjutan berpengaruh negatif terhadap nilai perusahaan. Kemudian, penjaminan laporan keberlanjutan sebagai moderasi tidak dapat memperkuat pengaruh antara pengungkapan laporan keberlanjutan terhadap nilai perusahaan. Hasil penelitian ini memberikan implikasi bahwa memperkaya literatur akademis tentang hubungan pengungkapan laporan keberlanjutan dengan nilai perusahaan dan membantu perusahaan mengevaluasi manfaat serta mengembangkan strategi komunikasi yang efektif terkait keberlanjutan untuk meningkatkan citra dan nilai perusahaan. / This study aims to examine the effect of sustainability report disclosure on firm value, the effect of sustainability report assurance on firm value and test the moderating role of sustainability report assurance on sustainability report disclosure with firm value. The sample of this study was 174 samples from companies listed on the Indonesia Stock Exchange other than the financial sector using quantitative data and using moderated regression analysis (MRA) models. The results of this study prove that sustainability report disclosure has a negative effect on firm value, sustainability report guarantee has a negative effect on firm value. Then, sustainability report assurance as moderation cannot strengthen the influence between sustainability report disclosure on firm value. The results of this study provide implications that enrich the academic literature on the relationship between sustainability report disclosure and corporate value and help companies evaluate the benefits and develop effective communication strategies related to sustainability to improve corporate image and value.

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