PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

ICHA ANNISA, . (2023) PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh laporan keberlanjutan, profitabilitas, dan leverage terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor konsumen non-primer (consumer cyclicals) yang terdaftar secara konsisten di Bursa Efek Indonesia periode 2021-2022. Seleksi sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 43 sampel dengan jumlah data observasi akhir sebanyak 61 data. Metode analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 26. Hasil penelitian ini memberikan bukti secara empiris bahwa pengungkapan laporan keberlanjutan, profitabilitas, dan leverage berpengaruh positif terhadap nilai perusahaan. Selain itu, ukuran perusahaan sebagai variabel kontrol berpengaruh negatif terhadap nilai perusahaan. Implikasi penelitian ini menunjukkan bahwa perlu adanya peningkatan pengawasan dari Otoritas Jasa Keuangan terkait praktik pengungkapan laporan keberlanjutan dan juga perlu adanya peningkatan perhatian manajemen perusahaan terhadap pengungkapan laporan keberlanjutan, profitabilitas, dan leverage guna memaksimalkan nilai perusahaan. Kata kunci: Pengungkapan Laporan Keberlanjutan, Profitabilitas, Leverage, Nilai Perusahaan *** This study aims to analyze the effect of sustainability reports, profitability, and leverage on firm value. The population in this research is non-primary consumer sector companies (consumer cyclicals) which are listed consistently on the Indonesia Stock Exchange for the 2021-2022 period. Sample selection was carried out using purposive sampling method, in order to obtain 43 samples with a total of 61 final observation data. The data analysis method uses multiple linear regression analysis with the help of the SPSS version 26 program. The results of this research provide empirical evidence that disclosure of sustainability reports, profitability and leverage have a positive effect on firm value. In addition, firm size as a control variable has a negative effect on firm value. The implications of this research indicate that there is a need for increased supervision from the Financial Services Authority regarding the practice of disclosing sustainability report and there is also a need for increased attention by company management to disclosure of susainability report, profitability, and leverage in order to maximize company value. Keywords: Sustainability Reports Disclosure, Profitability, Leverage, Firm Value

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. I Gusti Ketut Agung Ulupui, S.E., M.si., AK, CA ; 2). Tri Hesti Utaminingtyas, S.E., M.SA
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20797 not found.
Date Deposited:	21 Sep 2023 06:26
Last Modified:	21 Sep 2023 06:26
URI:	http://repository.unj.ac.id/id/eprint/42915

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