PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DIMODERASI GOOD CORPORATE GOVERNANCE (GCG) DAN SUSTAINABILITY REPORTING (Studi Pada Perusahaan Industri Barang Konsumsi Di BEI 2020 - 2024)

HANDAYANI, IRVINDHA SELLA NOVELYNA (2026) PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DIMODERASI GOOD CORPORATE GOVERNANCE (GCG) DAN SUSTAINABILITY REPORTING (Studi Pada Perusahaan Industri Barang Konsumsi Di BEI 2020 - 2024). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of capital structure, company growth, and profitability on firm value with Good Corporate Governance (GCG) and sustainability reporting as moderating variables. The population of this study consists of 24 companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using purposive sampling, resulting in 15 companies with a total of 75 observations. This research employs a quantitative approach using secondary data obtained from financial statements and sustainability reports. The data were analyzed using panel data regression with the assistance of EViews software. The results show that capital structure and company growth have a positive and significant effect on firm value, while profitability does not have a significant effect. Furthermore, Good Corporate Governance (GCG) and sustainability reporting moderate the effect of capital structure and company growth on firm value, but do not moderate the relationship between profitability and firm value. These findings indicate that firm value is more influenced by medium- to long-term strategic decisions supported by strong governance and sustainability practices rather than short-term profitability. This study highlights the importance of strengthening GCG and sustainability disclosure as a basis for managerial decision-making and investor considerations in enhancing firm value. Keywords: Capital Structure, Company Growth, Profitability, Firm Value, Good Corporate Governance, Sustainability Reporting. Penelitian ini bertujuan menganalisis pengaruh struktur modal, pertumbuhan perusahaan, dan profitabilitas terhadap nilai perusahaan dengan Good Corporate Governance (GCG) dan sustainability reporting sebagai variabel moderasi. Populasi penelitian meliputi 24 perusahaan sub-sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Sampel ditentukan menggunakan purposive sampling, sehingga diperoleh 15 perusahaan dengan total 75 observasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan keberlanjutan, serta dianalisis menggunakan regresi data panel dengan bantuan EViews. Hasil penelitian menunjukkan bahwa struktur modal dan pertumbuhan perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan profitabilitas tidak signifikan. GCG dan sustainability reporting memoderasi pengaruh struktur modal dan pertumbuhan perusahaan terhadap nilai perusahaan, namun tidak pada profitabilitas. Temuan ini menunjukkan bahwa nilai perusahaan lebih dipengaruhi oleh keputusan strategis jangka menengah–panjang yang didukung tata kelola dan praktik keberlanjutan dibandingkan laba jangka pendek. Penelitian ini menegaskan pentingnya penguatan GCG dan pengungkapan keberlanjutan sebagai dasar pengambilan keputusan manajerial dan pertimbangan investor dalam meningkatkan nilai perusahaan. Kata kunci: Struktur Modal, Pertumbuhan Perusahaan, Profitabilitas, Nilai Perusahaan, Good Corporate Governance, Sustainability Reporting.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55123120056
Uncontrolled Keywords: Struktur Modal, Pertumbuhan Perusahaan, Profitabilitas, Nilai Perusahaan, Good Corporate Governance, Sustainability Reporting.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Manajemen
Depositing User: khalimah
Date Deposited: 12 Mar 2026 07:05
Last Modified: 12 Mar 2026 07:05
URI: http://repository.mercubuana.ac.id/id/eprint/101582

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