PENGARUH SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Pemenang ISRA Yang Terdaftar di BEI)

FATIHANDAYANI, DELINA (2020) PENGARUH SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Pemenang ISRA Yang Terdaftar di BEI). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report disclosure dan intellectual capital terhadap nilai perusahaan. Variabel independen yang digunakan adalah sustainability report disclosure yang diukur dengan sustainability report disclosure index (SRDI) dan intellectual capital diukur dengan value added intellectual coefficient (VAICTM). Variabel dependen yang digunakan yaitu nilai perusahaan diproksikan dengan price book value (PBV). Objek penelitian ini adalah perusahaan pemenang Indonesia Sustainability Reporting Award (ISRA) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2017. Sampel dikumpulkan dengan metode purposive sampling. Didapatkan 84 sampel dengan 6 data outlier yang harus dikeluarkan. Analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS 23. Hasil penelitian ini menunjukkan bahwa variabel sustainability report disclosure tidak berpengaruh terhadap nilai perusahaan dan intellectual capital berpengaruh terhadap nilai perusahaan. Kata kunci : Sustainability report disclosure, intellectual capital, nilai perusahaan This research aims to know the influence of sustainability report disclosure and intellectual capital on firm value. The independent variable used is the sustainability report disclosure proxied by sustainability report disclosure index (SRDI) and intellectual capital proxied by the value added intellectual coefficient (VAICTM). The dependent variable used is firm value proxied by the price book value (PBV). The object for this research is the winner of Indonesia Sustainability Reporting Award (ISRA) companies that registered at Indonesia Stock Exchange period 2012-2017. Data obtained by purposive sampling method. 84 samples were obtained with 6 data outliers that should be excluded. The data analysis which is used is statistical analysis in the form of double linear regression test by using SPSS 23 program. The result of this research shows that sustainability report disclosure has no effect on value firm and intellectual capital has a effect on value firm. Keywords: Sustainability report disclosure, intellectual capital, value firm

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 087
NIM/NIDN Creators: 43215120341
Additional Information: Sustainability report disclosure, intellectual capital, nilai perusahaan
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jan 2022 03:05
Last Modified: 03 Feb 2022 04:40
URI: http://repository.mercubuana.ac.id/id/eprint/54707

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