Pengaruh sustainability terhadap nilai perusahaan : studi pada perusahaan terbuka di Indonesia tahun 2013-2019

Raissa, Zabrina (2021) Pengaruh sustainability terhadap nilai perusahaan : studi pada perusahaan terbuka di Indonesia tahun 2013-2019. Masters thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah ESG score memiliki pengaruh terhadap kinerja keuangan. Variabel dependen pada penelitian ini adalah Market/BV. Variabel control pada penelitian ini adalah return on equity (ROE), debt to asset ratio (D/A), dan earnings per share growth (EPS growth). Penelitian ini menggunakan 55 populasi perusahaan terbuka di Indonesia yang terdaftar di Bursa Efek Indonesia dari tahun 2013 sampai 2019 dengan metode purposive sampling. Total sampel pada penelitian ini sebanyak 385 data yang diolah menggunakan metode analisis regresi linier berganda dengan model fixed effect yang telah dilakukan pengujian baik uji Chow dan uji Hausman. Hasil penelitian ini menunjukkan bahwa pengungkapan ESG score berpengaruh negative dan signifikan terhadap Market/BV. Kata kunci : ESG score, market/bv, roe, debt to asset ratio, eps growth The objective of this study is to know is ESG score has an influence towards Market/BV. The dependent variable in this study is market/bv. The control variables in this study are: (1) return on equity (ROE), (2) debt to asset ratio (D/A), (3) earnings per share growth (EPS growth). This study used 55 populations of publicly listed companies in Indonesia that were listed on the Indonesia Stock Exchange from 2013 to 2019 with a purposive sampling method. The total sample in this study was 385 data which were processed using the multiple linear regression analysis methods with a fixed-effect model, which had been tested both the Chow test and the Hausman test. The results of this study indicate that the ESG score disclosure has a negative and significant effect on Market/BV. Keywords: ESG score, market/bv, roe, debt to asset ratio, eps growth

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