PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN KUALITAS LABA TERHADAP KINERJA BANK DENGAN INTELLECTUAL CAPITAL SEBAGAI MODERATING VARIABEL (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021)

HULU, I'IS INTAN PUTRI (2024) PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN KUALITAS LABA TERHADAP KINERJA BANK DENGAN INTELLECTUAL CAPITAL SEBAGAI MODERATING VARIABEL (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of sustainability report quality, earnings quality, on bank performance as proxied by return on assets and price earnings ratio with intellectual capital as the moderating variable. The population of this research is the banking companies listed on the Indonesia Stock Exchange in 2018-2021 as many as 46 companies. Determination of the number of samples is carried out using purposive sampling technique and selected based on the criteria of 28 companies for a period of 4 years in order to obtain 112 samples. Regression analysis method on panel data using Eviews 12 program. The results of this study indicate that the quality of sustainability reports has a significant negative effect on Return on Assets, but has a positive and significant effect on Price earnings ratio. Earnings quality has a positive and significant effect on Return on Assets but has no effect on Price earnings ratio. Return on Assets shows that it has a positive and significant effect on Price earnings ratio. Intellectual capital is able to moderate the effect of the quality of sustainability reports on the price earnings ratio, but cannot moderate the effect of the quality of sustainability earnings on price earnings ratio, and the effect of return on assets on price earnings ratio. Return on Assets can mediate the effect of the quality of sustainability reports on price earnings ratio but cannot mediate the effect of the quality of earnings on price earnings ratio. Keywords: Sustainability reports, earnings quality, return on assets, price earnings ratio, Intellectual capital Penelitian ini bertujuan menguji Pengaruh kualitas laporan keberlanjutan, kualitas laba, terhadap Kinerja bank yang diproksikan dengan Retun on asset dan Price earnings ratio dengan Intellectual capital sebagai variabel moderating. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar dalam BEI Tahun 2018-2021 sebanyak 46 perusahaan, Penentuan jumlah sampel dilakukan menggunakan teknik purposive sampling dan dipilih berdasarkan kriteria sebanyak 28 perusahaan untuk periode 4 tahun sehingga diperoleh 112 sampel. Metode analisis regresi pada data panel dengan menggunakan program Eviews 12. Hasil penelitian ini menunjukan bahwa kualitas laporan keberlanjutan berpengaruh negatif signifikan terhadap Return on Asset, tetapi memiliki pengaruh positif dan signifikan terhadap Price earnings ratio. Kualitas laba memiliki pengaruh positif dan signifikan terhadap Return on Asset tetapi tidak berpengaruh terhadap Price earnings ratio. Return on Asset menunjukkan memiliki pengaruh positif dan signifikan terhadap Price earnings ratio. Intellectual capital mampu memoderasi pengaruh Kualitas laporan keberlanjutan terhadap Price earnings ratio, tetapi tidak dapat memoderasi pengaruh Kualitas laba keberlanjutan terhadap Price earnings ratio, dan pengaruh Return on Asset terhadap Price earnings ratio. Return on Asset dapat memediasi pengaruh antara kualitas laporan keberlanjutan terhadap price earnings ratio tetapi tidak dapat memediasi pengaruh antara kualitas laba terhadap price earnings ratio. Kata Kunci : Laporan keberlanjutan, kualitas laba, return on asset, price earning ratio, Intellectual capital

Item Type: Thesis (S2)
Call Number CD: CD/555. 24 005
Call Number: TA/55/24/004
NIM/NIDN Creators: 55520120004
Uncontrolled Keywords: Laporan keberlanjutan, kualitas laba, return on asset, price earning ratio, Intellectual capital
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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 > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
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 > 657.72 Current Assets/Aset Terbaru
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 05 Feb 2024 03:09
Last Modified: 05 Feb 2024 03:09
URI: http://repository.mercubuana.ac.id/id/eprint/85835

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