PENGARUH SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi Pada Emiten Sektor Manufaktur di Bursa Efek Indonesia)

RITA, JUNI (2017) PENGARUH SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi Pada Emiten Sektor Manufaktur di Bursa Efek Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tujuan penelitian ini adalah ingin meneliti hubungan pengungkapan laporan keberlanjutan (sustainability reporting) terhadap nilai perusahaan yang dimoderasi oleh kinerja keuangan. Penelitian ini menggunakan sampel sebanyak 294 perusahaan dari emiten sektor manufaktur yang terdaftar di BEI periode 2012-2014. Penelitian ini menggunakan teknik analisis regresi linier berganda dimana variabel Independen adalah Sustainability reporting diukur dengan menggunakan indeks GRI4. Sedangkan variabel dependen adalah nilai perusahaan, dalam penelitian ini diukur dengan Price Earning Ratio (PER) dan Price Book Value (PBV), sedangkan variabel moderasi adalah kinerja keuangan yang diukur dengan Earning per Share (EPS). Hasil penelitian ini adalah sustainability reporting tidak berpengaruh terhadap nilai perusahaan baik diukur dengan Price Earning Ratio (PER) dan Price Book Value (PBV). Sedangkan hasil tes metode Moderated Regression Analysis menunjukan kinerja keuangan memperkuat pengaruh sustainability reporting terhadap nilai perusahaan baik yang diukur dengan PER maupun PBV.The aim of this research is to examine relation between Sustainability Reporting on firm value which moderated by financial performances. Independent variable was Sustainability Reporting measured by index value with reference from Global Reporting Initiative (GRI4) . The sample used in this research was 294 companies listed in Indonesia Stock Exchange from manufacture sector, in 2012-2014. Using Multiple Regression Analysis method where dependent variable was Firm value which in this research measured by Price Earning Ratio (PER) and Price Book Value (PBV) while moderating variable was Financial Performances proxied by Earning per Share (EPS). The result showed that Sustainability Reporting has no effect on Firm Value, weather its measured by Price Earning Ratio (PER) or Price Book Value (PBV). While moderated Regression Analysis (MRA) method showed that Financial Performances able to increase the influence Sustainability Reporting on Firm Value weather its measured by Price Earning Ratio (PER) and Price Book Value (PBV).

Item Type: Thesis (S2)
Call Number CD: CD/555. 17 008
Call Number: TA/55/17/016
NIM/NIDN Creators: 55514320001
Uncontrolled Keywords: Firm Value, Sustainability Reporting, Price Earning Ratio, Book Value
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 18 Mar 2017 12:04
Last Modified: 29 Apr 2024 03:30
URI: http://repository.mercubuana.ac.id/id/eprint/33987

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