DERIYANSYAH, DERIYANSYAH (2026) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, NON-PERFORMING LOAN, DAN GREEN FINANCE TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PADA BANK KBMI 3 DAN KBMI 4. S2 thesis, Universitas Mercu Buana Jakarta.
|
Text (Cover)
COVER.pdf Download (683kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Bab 1)
BAB 1.pdf Restricted to Registered users only Download (394kB) |
|
|
Text (Bab 2)
BAB 2.pdf Restricted to Registered users only Download (368kB) |
|
|
Text (Bab 3)
BAB 3.pdf Restricted to Registered users only Download (432kB) |
|
|
Text (Bab 4)
BAB 4.pdf Restricted to Registered users only Download (476kB) |
|
|
Text (Bab 5)
BAB 5.pdf Restricted to Registered users only Download (205kB) |
|
|
Text (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (292kB) |
|
|
Text (Lampiran)
LAMPIRAN.pdf Restricted to Registered users only Download (281kB) |
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan sustainability report, non-performing loan, dan green finance terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi. Objek penelitian adalah bank yang tergolong dalam kategori KBMI 3 dan KBMI 4 yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan publikasi. Sampel penelitian terdiri dari 10 bank yang ditentukan dengan metode purposive sampling. Sustainability report diukur menggunakan indeks pengungkapan, non-performing loan diukur dengan rasio kredit bermasalah, Green Finance diukur melalui rasio pembiayaan hijau, kinerja keuangan diproksikan dengan return on assets (ROA), dan nilai perusahaan diproksikan dengan price to book value (PBV). Metode analisis yang digunakan adalah regresi data panel serta pengujian pengaruh mediasi. Hasil penelitian menunjukkan bahwa sustainability report tidak berpengaruh terhadap nilai perusahaan dan berpengaruh terhadap kinerja keuangan. Non-Performing Loan berpengaruh terhadap kinerja keuangan dan tidak berpengaruh terhadap nilai perusahaan. Green Finance memiliki pengaruh terhadap kinerja keuangan dan berpengaruh terhadap nilai perusahaan. Selain itu, kinerja keuangan terbukti berperan sebagai variabel mediasi dalam hubungan antara sustainability report, non-performing loan, dan green finance terhadap nilai perusahaan. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen perbankan dan investor dalam pengambilan keputusan yang berkaitan dengan penerapan keberlanjutan, pengelolaan risiko, dan peningkatan nilai perusahaan. This study aims to analyze the effect of sustainability report disclosure, non-performing loans, and green finance on firm value, with financial performance as a mediating variable. The research object consists of banks categorized under KBMI 3 and KBMI 4 listed on the Indonesia Stock Exchange during the 2021-2024 period. A quantitative approach is employed, using secondary data obtained from annual reports, sustainability reports, and published financial statements. The research sample comprises 10 banks selected through purposive sampling. Sustainability report disclosure is measured using a disclosure index, non-performing loans are measured by the ratio of problematic loans, green finance is measured through the ratio of green financing, financial performance is proxied by return on assets (ROA), and firm value is proxied by price-to-book value (PBV). The analytical method applied is panel data regression along with mediation effect testing. The findings reveal that sustainability report disclosure does not affect firm value but does influence financial performance. Non-performing loans significantly affect financial performance but show no direct impact on firm value. Green finance has a significant effect on both financial performance and firm value. Furthermore, financial performance is proven to act as a mediating variable in the relationship between sustainability report disclosure, nonperforming loans, and green finance with firm value. This research is expected to serve as a valuable reference for banking management and investors in making decisions related to sustainability implementation, risk management, and firm value enhancement.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55124110081 |
| Uncontrolled Keywords: | Sustainability report, non-performing loan, green finance, kinerja keuangan, nilai perusahaan. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.1 Organizations/Manajemen Organisasi |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | Haqi ar rachma nur |
| Date Deposited: | 02 Apr 2026 04:19 |
| Last Modified: | 02 Apr 2026 04:19 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101473 |
Actions (login required)
 |
View Item |
